Mitsui & Co., Ltd. (Manila Branch) v. Commissioner of Internal Revenue

SECOND DIVISION [C.T.A. CASE NO. 9536. June 7, 2021.] MITSUI & CO., LTD. (MANILA BRANCH) , petitioner , vs. COMMISSIONER OF INTERNAL REVENUE , respondent . RESOLUTION CASTAEDA, JR. , J p : Before this Court's is petitioner's Motion for Reconsideration , filed on February 7, 2020, without respondent's comment as per Records Verification dated September 2, 2020. On January 22, 2020, the Court promulgated a Decision denying petitioner's claim for refund of its excess and unused input value-added tax (VAT) due to the cancellation of its VAT registration, for failing to sufficiently prove that it has no outstanding internal revenue tax liabilities, the dispositive portion of which is quoted as follows: " WHEREFORE , the present Petition for Review is DENIED for lack of merit. SO ORDERED. " To recall, petitioner initially filed a Motion for New Trial for the reception of new evidence, together with the Motion for Reconsideration, praying, among others, that the Court order a new trial for the reception of the new evidence to show that it has no outstanding internal revenue tax liabilities; and to rule that it is entitled for refund of the excess and unused input VAT due to the cancellation of its VAT registration as a result of the closure or cessation of its business operation in the Philippines in the amount of P40,645,507.21 for the period from April 1, 2008 to March 31, 2015. CAIHTE In its Motion, petitioner manifested that it was only on February 6, 2020 that it was able to secure the Delinquency Verification from the Bureau of Internal Revenue (BIR) Revenue Region No. 8A-Makati City duly signed by OIC-Assistant Chief, Collection Division, Gladys L. Almerido, showing that it has no listed tax liability based on available records of the Collection Division of Revenue Region No. 8-Makati City as of the said date. Petitioner further stated that on March 6, 2020, Revenue District Officer (RDO) Thelma D. Mangio of BIR Revenue Region No. 8, Revenue District No. 50 issue the Certificate of No Outstanding Tax Liability in its favor attesting which states that as of March 6, 2020, petitioner has no outstanding internal revenue tax liability with the BIR. The said certificate is valid for dissolution of non-individual taxpayer. 1 Thus, in the Resolution dated November 6, 2020, the Court noted petitioner's Manifestation and granted its Motion for New Trial. As such, the Court set the case for hearing for the recall of Ms. Alona Galang to present and identify her Supplemental Judicial Affidavit and the originals or certified true copies of the Delinquency Verification dated February 6, 2020 and Certificate of No Outstanding Liability dated March 6, 2020, which were all admitted by this Court. Accordingly, the Court shall now resolve the present Motion. In its Supplemental Memorandum, petitioner claims that it sufficiently complied with all the requisites in the refund of excess and unused input taxes under Section 112 (B) of the National Internal Revenue Code (NIRC) of 1997, as amended, namely: that it was a VAT registered entity; its VAT registration has been cancelled due to retirement from or cessation of business effective March 1, 2015, following its filing with BIR-RDO No. 50 its Application for Registration Information Update (BIR Form No. 1905) due to cessation/closure of business on February 20, 2015; that it has unused input taxes from the period April 1, 2008 to March 31, 2015 in the amount of P40,645,507.21; and, that it has applied with the BIR for the issuance of a tax credit certificate of such unused input taxes within two (2) years from the date of the cancellation of its VAT registration. Petitioner likewise argues that the Delinquency Verification dated February 6, 2020 and Certificate of No Outstanding Tax Liability dated March 6, 2020 issued by the BIR, indubitably prove that it has no outstanding internal revenue tax liabilities and that it has settled all its tax obligations with the BIR, pursuant to Section 52 of the NIRC, as amended and Section 4.112-1 (b) of Revenue Regulations (RR) No. 16-2005, as amended. Consequently, petitioner asserts that it has sufficiently proven its entitlement to refund its excess and unused input taxes covering the period April 1, 2008 to March 31, 2015 in the amount of P40,645,507.21, as a result of the cancellation of its VAT registration due to the cessation of its business operations in the Philippines. Notwithstanding the admission of the above documents, this Court still finds petitioner's claim for refund without merit. Perforce, the basis of petitioner's claim for refund is Section 112 (B) of the NIRC of 1997, as amended, as implemented by Section 4.112-1 (b) of Revenue Regulations (RR) No. 16-2005, which respectively provides as follows: "SEC. 112. Refunds or Tax Credits of Input Tax . xxx xxx xxx (B) Cancellation of VAT Registration . A person whose registration has been cancelled due to retirement from or cessation of business, or due to changes in or cessation of status under Section 106(C) of this Code may, within two (2) years from the date of cancellation, apply for the issuance of a tax credit certificate for any unused input tax which may be used in payment of his other internal revenue taxes." DETACa "SEC. 4.112-1. Claims for Refund/Tax Credit Certificate of Input Tax . xxx xxx xxx (b) Cancellation of VAT registration A VAT-registered person whose registration has been cancelled due to retirement from or cessation of business, or due to changes in or cessation of status under Sec. 106(C) of the Tax Code may, within two (2) years from the date of cancellation, apply for the issuance of a tax credit certificate for any unused input tax which he may use in payment of his other internal revenue taxes: Provided, however , That he shall be entitled to a refund if he has no internal revenue tax liabilities against which the tax credit certificate may be utilized." From the above, it is clear that a taxpayer whose registration has been cancelled due to cessation of business, among others, may, within two (2) years from the date of cancellation of its registration, which is effective from the first day of the following month, 2 when the application for cancellation of registration was filed, apply for the issuance of a TCC for any unused input tax which may be used to pay other internal revenue taxes; and in cases where the taxpayer has no internal revenue tax liabilities, he shall be entitled to a refund. In the present case, petitioner submitted a Certificate of the Representative Director, Senior Executive Managing Officer of Mitsui & Co., Ltd. 3 to establish that it ceased its business operations effective January 19, 2015. Subsequently, petitioner filed an Application for Registration Information Update (BIR Form No. 1905) 4 on February 20, 2015 for the cessation of its registration. Again, as initially held by the Court, pursuant to Section 236 (F) of the NIRC of 1997, as amended, petitioner's registration was cancelled effective March 1, 2015 (which is the first day of the month following February 20, 2015). Therefore, the administrative claim filed on September 23, 2016 and the Petition for Review filed on February 17, 2017, were timely made within the prescribed period. 5 Proceeding therefrom and taking now into account the submission of the Certificate of No Outstanding Tax Liability dated March 6, 2020, certifying that petitioner has no outstanding internal revenue tax liability and that the same is valid for dissolution of non-individual taxpayer, petitioner may therefore be entitled to refund provided that the alleged unused input taxes be properly substantiated. Petitioner claims that the subject excess input tax in the amount of P40,645,507.21, as reflected in its Quarterly VAT Return for the 4th quarter (January 1, 2015 to March 31, 2015) of fiscal year (FY) 2015, 6 which comprised of input tax carried over from previous period in the amount of P38,233,902.62 7 and transitional input tax in the amount of P2,411,604.59, 8 arose from its unutilized input taxes covering the period April 1, 2008 to March 31, 2015 (1st quarter of FY 2009 to 4th quarter of FY 2015). Based on records, the said input tax carried over from previous period in the amount of P38,233,902.62 stemmed from the input taxes incurred and accumulated as early as the 3rd quarter of FY 2006. aDSIHc Moreover, the said transitional input tax in the amount of P2,411,604.59 came from accumulated unutilized input taxes as of October 31, 2005 which was required to be presented as "Transitional Input Tax" because of the change in the VAT return pursuant to Revenue Memorandum Circular (RMC) No. 21-2006 9 dated March 24, 2006, as aptly found by the Court-commissioned Independent Certified Public Accountant (ICPA), Mr. Adan T. Delamide of Delamide & Lock. 10 As such, the transitional input tax of P24,741,630.30 appearing in petitioner's Quarterly VAT Returns for the 3rd quarter of FY 2006, 11 at the earliest, does not pertain to actual transitional input tax but to input taxes incurred and carried over from previous periods, particularly, as of October 31, 2005. Notably, it is of fatal importance for petitioner to provide supporting documents to prove that the input taxes being claimed are actually due or paid in accordance with (i) Sections 110 (A) and 113 (A) of the NIRC of 1997 and Sections 4.104-5 and 4.108-1 of RR No. 07-95, 12 for input taxes incurred during the period covering 1st quarter of FY 2004 to October 31, 2005; and (ii) Sections 110 (A) and 113 (A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110-1 to 4.110-3, 4.110-8 and 4.113-1 (A) and (B) of RR No. 16-2005, as amended, for input taxes incurred during the period covering November 1, 2005 to 4th quarter of FY 2015. The above-mentioned laws and regulations are quoted hereunder for reference: Secs. 110 (A) and 113 (A) of the NIRC of 1997: "Section 110. Tax Credits . (A) Creditable Input Tax . (1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: (a) Purchase or importation of goods: (i) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or (iii) For use as supplies in the course of business; or (iv) For use as materials supplied in the sale of service; or (v) For use in trade or business for which deduction for depreciation or amortization is allowed under this Code, except automobiles, aircraft and yachts. (b) Purchase of services on which a value-added tax has been actually paid. ETHIDa (2) The input tax on domestic purchase of goods or properties shall be creditable: (a) To the purchaser upon consummation of sale and on importation of goods or properties; and (b) To the importer upon payment of the value-added tax prior to the release of the goods from the custody of the Bureau of Customs." "Section 113. Invoicing and Accounting Requirements for VAT-Registered Persons . (A) Invoicing Requirements . A VAT-registered person shall, for every sale, issue an invoice or receipt. In addition to the information required under Section 237, the following information shall be indicated in the invoice or receipt: (1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN); and (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." Secs. 4.104-5 and 4.108-1 of RR No. 07-95: " SECTION 4.104-5. Substantiation of claims for input tax credit . (a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 113 (a) and 238 of the Code. x x x (b) Input tax on importations shall be supported with the import entry or other equivalent document showing actual payment of VAT on the imported goods. xxx xxx xxx (e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/return filed by the resident licensee/lessee in behalf of the non-resident licensor/lessor evidencing remittance of the VAT due." " SECTION 4.108-1. Invoicing Requirements . All VAT-registered persons shall, for every sale or lease of goods or properties or services, issue duly registered receipts or sales or commercial invoices which must show: 1. the name, TIN and address of seller; 2. date of transaction; 3. quantity, unit cost and description of merchandise or nature of service; 4. the name, TIN, business style, if any, and address of the VAT-registered purchaser, customer or client; xxx xxx xxx 6. the invoice value or consideration. xxx xxx xxx Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or receipts and this shall be considered as a 'VAT Invoice.' All purchases covered by invoices other than 'VAT Invoice' shall not give rise to any input tax." Secs. 110 (A) and 113 (A) and (B) of the NIRC of 1997, as amended: "SEC. 110. Tax Credits . (A) Creditable input Tax . (1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: (a) Purchase or importation of goods: (i) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or cSEDTC (iii) For use as supplies in the course of business; or (iv) For use as materials supplied in the sale of service; or (v) For use in trade or business for which deduction for depreciation or amortization is allowed under this Code. (b) Purchase of services on which a value-added tax has actually been paid. (2) The input tax on domestic purchase or importation of goods or properties by a VAT-registered person shall be creditable: (a) To the purchaser upon consummation of sale and on importation of goods or properties; and (b) To the importer upon payment of the value-added tax prior to the release of the goods from the custody of the Bureau of Customs. Provided , That the input tax on goods purchased or imported in a calendar month for use in trade or business for which deduction for depreciation is allowed under this Code, shall be spread evenly over the month of acquisition and the fifty-nine (59) succeeding months if the aggregate acquisition cost for such goods, excluding the VAT component thereof, exceeds One million pesos (P1,000,000): Provided, however, That if the estimated useful life of the capital good is less than five (5) years, as used for depreciation purposes, then the input VAT shall be spread over such a shorter period: Provided , finally, That in the case of purchase of services, lease or use of properties, the input tax shall be creditable to the purchaser, lessee or licensee upon payment of the compensation, rental, royalty or fee." "SEC. 113. Invoicing and Accounting Requirements for VAT-registered Persons . (A) Invoicing Requirements . A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and (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: (a) The amount of the tax shall be shown as a separate item in 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 (4) In the case of sales in the amount of One thousand pesos (P1,000) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and Taxpayer Identification Number (TIN) of the purchaser, customer or client." Secs. 4.110-1 to 4-110-3, 4.110-8 and 4.113-1 (A) and (B) of RR No. 16-2005: "SECTION 4.110-1. Credits For Input Tax . 'Input tax' means the VAT due on or paid by a VAT-registered person on importation of goods or local purchases of goods, properties, or services, including lease or use of properties, in the course of his trade or business. It shall also include the transitional input tax and the presumptive input tax determined in accordance with Sec. 111 of the Tax Code. SDAaTC xxx xxx xxx Any input tax on the following transactions evidenced by a VAT invoice or official receipt issued by a VAT-registered person in accordance with Secs. 113 and 237 of the Tax Code shall be creditable against the output tax: (a) Purchase or importation of goods (1) For sale; or (2) For conversion into or intended to form part of a finished product for sale, including packaging materials; or (3) For use as supplies in the course of business; or (4) For use as raw materials supplied in the sale of services; or (5) For use in trade or business for which deduction for depreciation or amortization is allowed under the Tax Code, xxx xxx xxx (c) Purchase of services in which a VAT has actually been paid;" "SECTION 4.110-2. Persons Who Can Avail of the Input Tax Credit . The input tax credit on importation of goods or local purchases of goods, properties or services by a VAT-registered person shall be creditable: (a) To the importer upon payment of VAT prior to the release of goods from customs custody; (b) To the purchaser of the domestic goods or properties upon consummation of the sale; or (c) To the purchaser of services or the lessee or licensee upon payment of the compensation, rental, royalty or fee." "SECTION 4.110-3. Claim for Input Tax on Depreciable Goods . Where a VAT-registered person purchases or imports capital goods, which are depreciable assets for income tax purposes, the aggregate acquisition cost of which (exclusive of VAT) in a calendar month exceeds One Million pesos (P1,000,000.00), regardless of the acquisition cost of each capital good, shall be claimed as credit against output tax in the following manner: (a) If the estimated useful life of a capital good is five (5) years or more The input tax shall be spread evenly over a period of sixty (60) months and the claim for input tax credit will commence in the calendar month when the capital good is acquired. The total input taxes on purchases or importations of this type of capital goods shall be divided by 60 and the quotient will be the amount to be claimed monthly. acEHCD (b) If the estimated useful life of a capital good is less than five (5) years The input tax shall be spread evenly on a monthly basis by dividing the input tax by the actual number of months comprising the estimated useful life of the capital good. The claim for input tax credit shall commence in the calendar month that the capital goods were acquired. Where the aggregate acquisition cost (exclusive of VAT) of the existing or finished depreciable capital goods purchased or imported during any calendar month does not exceed One million pesos (P1,000,000.00), the total input taxes will be allowable as credit against output tax in the month of acquisition; Provided, however, that the total amount of input taxes (input tax on depreciable capital goods plus other allowable input taxes) allowed to be claimed against the output tax in the quarterly VAT Returns shall be subject to the limitation prescribed under Sec. 4.110-7 of these Regulations. The aggregate acquisition cost of a depreciable asset in any calendar month refers to the total price agreed upon for one or more assets acquired and not on the payments actually made during the calendar month. Thus, an asset acquired in installment for an acquisition cost of more than P1,000,000.00 will be subject to the amortization of input tax despite the fact that the monthly payments/installments may not exceed P1,000,000.00. xxx xxx xxx If the depreciable capital good is sold/transferred within a period of five (5) years or prior to the exhaustion of the amortizable input tax thereon, the entire unamortized input tax on the capital goods sold/transferred can be claimed as input tax credit during the month/quarter when the sale or transfer was made but subject to the limitation prescribed under Sec. 4.110-7 of these Regulations." "SECTION 4.110-8. Substantiation of Input Tax Credits . (a) Input taxes for the importation of goods or the domestic purchase of goods, properties or services is made in the course of trade or business, whether such input taxes shall be credited against zero-rated sale, non-zero-rated sales, or subjected to the 5% Final Withholding VAT, must be substantiated and supported by the following documents, and must be reported in the information returns required to be submitted to the Bureau: (1) For the importation of goods import entry or other equivalent document showing actual payment of VAT on the imported goods. (2) For the domestic purchase of goods and properties invoice showing the information required under Secs. 113 and 237 of the Tax Code. xxx xxx xxx (4) For the purchase of services official receipt showing the information required under Secs. 113 and 237 of the Tax Code. A cash register machine tape issued to a registered buyer shall constitute valid proof of substantiation of tax credit only if it shows the information required under Secs. 113 and 237 of the Tax Code. xxx xxx xxx (d) Input tax from payments made to non-residents (such as for services, rentals and royalties) shall be supported by a copy of the Monthly Remittance Return of Value Added Tax Withheld (BIR Form 1600) filed by the resident payor in behalf of the non-resident evidencing remittance of VAT due which was withheld by the payor." "SEC. 4.113-1. Invoicing Requirements . (A) A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and (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. SDHTEC 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: (a) The amount of tax shall be shown as a separate item in the invoice or receipt; xxx xxx xxx (3) In the case of sales in the amount of one thousand peso (P1,000.00) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and TIN of the purchaser, customer or client, shall be indicated in addition to the information required in (1) and (2) of this Section." Accordingly, in order to prove entitlement to credits for input taxes due or paid, the same must be evidenced by VAT invoices (for domestic purchases of goods) or official receipts (for domestic purchases of services) issued in accordance with Section 113 of the NIRC of 1997, or NIRC of 1997, as amended, as the case may be, as well as, the import entry or other equivalent documents showing actual payment of VAT (for importation of goods) and BIR Form 1600 with corresponding payment confirmation (for services rendered by non-residents). Moreover, the VAT invoices and official receipts (ORs) must be duly registered with the BIR pursuant to Section 237, in relation to Section 238, both of the NIRC of 1997, as amended, to wit: "SEC. 237. Issuance of Receipts or Sales or Commercial Invoices . All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: x x x" "SEC. 238. Printing of Receipts or Sales or Commercial Invoices . All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same. No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." Going back to the present case, perusals of the related Quarterly VAT Returns show that petitioner had input tax carryover from periods prior to FY 2004 in the amount of P17,854,880.31, input tax amortization on capital goods exceeding P1million from FY 2007 to FY 2012 in the amount of P249,667.71 and current input taxes for FY 2004 to FY 2015 in the amount of P132,537,055.80, or a total of P150,641,603.82 available input taxes for the period covering FY 2004 to FY 2015, from which the said input tax claim of P40,645,507.21 was derived, as presented below: AScHCD Exhibit No. (Quarterly VAT Return) 13 Input Tax Carried Over from Previous Quarter per 1Q of FY 2004 (Line 23C) "P-66" P17,854,880.31 Input Tax on Purchase of Capital Goods Exceeding 1Million amortized from 2Q of FY 2007 to 2Q of FY 2012 (see Lines 20B, 21D, 23A for FY 2007 to FY 2008 and Lines 20B and 23A for FY 2009 to FY 2012) "P-37" to "P-50" "P-79" to "P-85" Input Tax on Purchase of Capital Goods Exceeding 1Million per 2Q of FY 2007 (Line 21D) "P-79" 249,667.71 Less: Input Tax on Purchases of Capital Goods exceeding 1Million deferred for the succeeding period per 2Q of FY 2012 (Line 23A) "P-50" - 249,667.71 Input Taxes incurred from current purchases for the periods: FY 2004 (total of amounts per Lines 23E, 23G, 23I, 23K, 23O) "P-66" to "P-69" P8,336,830.74 FY 2005 (total of amounts per Lines 23E, 23G, 23I, 23K, 23O) "P-70" to "P-73" 33,615,929.79 FY 2006 (total of amounts per Lines 23E, 23G, 23I, 23O for 1Q and 2Q; total of amounts per Lines 21F, 21H, 21J for 3Q and 4Q) "P-74" to "P-77" 7,125,576.05 FY 2007 (total of amounts per Lines 21F, 21H, 21J) "P-78" to "P-81" 8,531,720.75 FY 2008 (total of amounts per Lines 21F, 21H, 21J) "P-82" to "P-85" 8,600,036.63 FY 2009 (total of amounts per Lines 21F, 21H, 21J) "P-37" to "P-40" 65,435,208.37 FY 2010 (total of amounts per Line 21J) "P-41" to "P-44" 364,823.55 FY 2011 (total of amounts per Line 21J) "P-45" to "P-48" 61,711.19 FY 2012 (total of amounts per Line 21J) "P-49" to "P-52" 124,117.28 FY 2013 (total of amounts per Line 21J) "P-53" to "P-56" 141,357.72 FY 2014 (total of amounts per Line 21J) "P-57" to "P-60" 113,321.95 FY 2015 (total of amounts per Line 21J) "P-61" to "P-64" 86,421.78 132,537,055.80 Total Available Input Taxes from FY 2004 to FY 2015 P150,641,603.82 Less: Output Tax Due for the periods: FY 2004 (total of amounts per Line 19B) "P-66" to "P-69" P2,278,280.37 FY 2005 (total of amounts per Line 19B) "P-70" to "P-73" 28,200,021.47 FY 2006 (total of amounts per Line 19B) "P-74" to "P-77" 1,469,211.64 FY 2007 (total of amounts per Line 19B) "P-78" to "P-78" 1,649,499.19 FY 2008 (total of amounts per Line 19B) "P-82" to "P-85" 2,742,899.73 FY 2009 (total of amounts per Line 19B) "P-37" to "P-39" P47,282,291.40 83,622,203.80 Deductions from Input Tax: Any VAT Refund/TCC Claimed in 2Q of FY2006 (Line 25A) "P-75" P7,149,474.42 Input Tax on Sale to Gov't. closed to expense in 1Q of FY 2007 (Line 23B) "P-78" 82,824.97 VAT Refund/TCC claimed in 1Q of FY 2008 (Line 23D) "P-82" 7,450,760.45 Input Tax allocable to Exempt Sales from 4Q of FY 2006 to 4Q of FY 2008 (total of amounts per Line 23C) "P-77" to "P-85" 2,060,611.58 VAT Refund/TCC claimed in 4Q of FY 2009 (Line 23D) "P-40" 5,688,874.59 VAT Refund/TCC claimed in 1Q of FY 2010 (Line 23D) "P-41" 2,488,804.68 VAT Refund/TCC claimed in 2Q of FY 2011 (Line 23D) "P-46" 1,480,255.10 Others per 1Q of FY 2012 [Disallowed input taxes per BIR Audit for FY 2008] (Line 23E) "P-49" 677,802.92 27,079,408.71 Excess Input Taxes as of 4Q of FY 2015 P39,939,991.31 Net of Errors in amounts of input taxes carried over in FYs 2008, 2009 and 2012 705,515.90 Input Tax Carried Over from Previous Period per 4Q of FY 2015 P40,645,507.21 As gleaned from the above table, the total excess input VAT as of the 4th quarter of FY 2015 amounted to P39,939,991.31 but the total amount of overpayment (excess input VAT) reflected per the Quarterly VAT Return for the 4th quarter of FY 2015 is P40,645,507.21. The resulting difference of P705,515.90, as detailed below, refers to errors of input VAT amounts carried over in petitioner's Quarterly VAT Returns for the 2nd and 4th quarters of FY 2008, 14 3rd quarter of FY 2009 and 2nd quarter of FY 2012: Exh. No. 15 Understatement of input tax carryover: Excess Input Taxes as of 1Q of FY 2008 (Line 29) "P-82" P26,493,664.06 Input Tax carried over to 2Q of FY 2008 (total of amounts per Lines 20A and 20C) "P-83" 26,422,863.44 P70,800.62 Excess Input Taxes as of 2Q of FY 2009 (Line 29) "P-38" P43,579,836.87 Input Tax carried over to 3Q of FY 2009 (total of amounts per Lines 204A and 20C) "P-39" 43,579,836.86 0.01 Overstatement of input tax carryover: Excess Input Taxes as of 3Q of FY 2008 (Line 29) "P-84" P28,919,128.95 Input Tax carried over to 4Q of FY 2008 (total of amounts per Lines 20A and 20C) "P-85" 29,695,445.28 (776,316.33) Excess Input Taxes as of 1Q of FY 2012 (Line 29) "P-49" P40,226,336.04 Less: Input Tax carried over to 2Q of FY 2012 (total of amounts per Lines 20A and 20C) "P-50" 40,226,336.24 (0.20) Net overstatement of input tax carryover (P705,515.90) Input tax carried over from previous quarter Since petitioner failed to present any documents to substantiate the input tax carried over from previous quarter amounting to P17,854,880.31, the same shall be disallowed. Input tax amortization for FY 2007 to FY 2012 As gleaned from the schedule of Input Tax on Capital Goods for August 2010, 16 petitioner's total input tax on capital goods exceeding P1 million amounted to P249,667.71, with a tax amortization period of sixty (60) months and a corresponding monthly amortization of P4,161.14. From these data and upon verification of the supporting documents submitted, the said input tax on capital goods exceeding P1 million amortized from FY 2007 to FY 2012, in the amount of P249,667.71, is accounted as follows: AcICHD Exhibit No. OR/Inv. No. Supplier Name Input VAT Tax Amort. period Monthly Amortization "P-25452" to "P-25453" 7878/3453 Nesic Philippines, Inc. P7,541.70 60 mos. P125.70 "P-25459" to "P-25460" 3485/7906 Nesic Philippines, Inc. 2,520.00 60 mos. 42.00 "P-25469" to "P-25470" 3493/7911 Nesic Philippines, Inc. 7,541.70 60 mos. 125.70 Subtotal P17,603.40 P293.40 "P-26533" to "P-26535" 1627/2410 Taisei Philippines Const. Co. P112,500.00 60 mos. P1,875.00 "P-26531" to "P-26532", "P-26536" to "P-26541", "P-41252" to "P-41256", "P-55812" to "P-55813", "P-55837" to "P-55846" Taisei Philippines Const. Co. 105,305.10 60 mos. 1,755.09 Taisei Philippines Const. Co. 14,259.21 60 mos. 237.65 Subtotal P232,064.31 P3,867.74 Total P249,667.71 P4,161.14 From the table above, only the input VAT on purchases from Nesic Philippines, Inc. amounting to P17,603.40 and Taisei Philippines Const. Co. amounting to P112,500.00, or a total of P130,103.40 were duly supported by VAT ORs and invoices, compliant with invoicing requirements as quoted earlier. On the other hand, the input VAT on purchases from Taisei Philippines Const. Co. in the amounts of P105,305.10 and P14,259.21, or a total of P119,564.31 shall be disallowed being supported by documents other than VAT ORs and invoices. Thus, out of the P249,667.71 input VAT amortization for FY 2007 to FY 2012, only the amount of P130,103.40 represents the valid amortized input VAT due or paid. Input tax on current purchases for FY 2004 to FY 2015 To support its declared current input taxes for FY 2004 to FY 2015, in the amount of P132,537,055.80, petitioner presented various documents 17 which were examined by the ICPA. Presented hereunder is the summary of the ICPA's noted exceptions pertaining to input VAT for FY 2009 to FY 2015, amounting to P1,328,680.55: 18 Description Reference to ICPA Report Input VAT Amount Input Taxes on Purchases of Goods supported by VAT Sales Invoices (SI) without Tax Identification Number (TIN) indicated Annex D-6 P38,064.76 Input Tax on Purchase of Services not supported by VAT ORs Annex D-7 26,859.24 Input Taxes on Purchases of Services supported by VAT ORs without TIN indicated and VAT amount not separately indicated Annex D-8 24,685.20 Input Tax on Purchase of Services supported by VAT OR not issued in the registered name of the Branch, without TIN indicated and VAT amount not separately indicated Annex D-9 12,720.00 Input Tax on Purchase of Services supported by VAT OR not issued in the registered name and TIN of the Branch Annex D-10 13,708.08 Input Taxes on Purchases of Services supported by VAT ORs with VAT amount not separately indicated Annex D-11 83,760.69 Input Taxes on Importations supported by Bureau of Customs (BOC) ORs with VAT amount not equal to VAT amount per Import Entry Internal Revenue Declarations (IEIRDs); supported by photocopied IEIRDs Annex D-12 108,261.00 Input Taxes on Purchases of Goods and Services and Importations without supporting documents Annex D-13 1,020,621.58 Total P1,328,680.55 Perusals of the above schedules provided by the ICPA reveals that the finding of "Input Taxes on Purchases of Goods and Services and Importations without supporting documents" amounting to P1,020,621.58 includes input tax amortization in the amount of P94,826.02, as detailed below, which shall be excluded for the purpose of determining the valid input taxes on current purchases for FY 2004 to FY 2015: TAIaHE Supplier Name Reference/Doc. No. per Annex D-13 Input VAT Amount TAISEI PHILIPPINES CONST. CO. 1000001369 P3,867.74 TAISEI PHILIPPINES CONST. CO. 1100002265 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100002947 3,867.74 NESIC PHILIPPINES, INC. 1100005481 293.40 NESIC PHILIPPINES, INC. 1100005996 293.40 NESIC PHILIPPINES, INC. 1100006413 293.40 TAISEI PHILIPPINES CONST. CO. 1100005481 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100005996 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100006413 3,867.74 NESIC PHILIPPINES, INC. 1100006656 293.40 NESIC PHILIPPINES, INC. 1100006946 293.40 NESIC PHILIPPINES, INC. 1100007129 293.40 TAISEI PHILIPPINES CONST. CO. 1100006656 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100006946 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100007129 3,867.74 NESIC PHILIPPINES, INC. 1100000093 293.40 NESIC PHILIPPINES, INC. 1100000258 293.40 NESIC PHILIPPINES, INC. 1100000389 293.40 TAISEI PHILIPPINES CONST. CO. 1100000093 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100000258 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100000389 3,867.74 NESIC PHILIPPINES, INC. 1100000530 293.40 NESIC PHILIPPINES, INC. 1100000616 293.40 NESIC PHILIPPINES, INC. 1100000705 293.40 TAISEI PHILIPPINES CONST. CO. 1100000530 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100000616 3,867.74 TAISEI PHILIPPINES CONST. CO. 1100000705 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-132 293.40 NESIC PHILIPPINES, INC. JV No. 2011-142 293.40 NESIC PHILIPPINES, INC. JV No. 2011-159 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-132 3,867.74 TAISEI PHILIPPINES CONST. CO. JV No. 2011-142 3,867.74 TAISEI PHILIPPINES CONST. CO. JV No. 2011-159 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-009 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-009 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-017 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-017 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-035 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-035 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-048 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-048 3,867.74 NESIC PHILIPPINES, INC. JV No. 2011-050 293.40 TAISEI PHILIPPINES CONST. CO. JV No. 2011-050 3,867.74 Total P94,826.02 Moreover, based on the findings of the ICPA, the input VAT in the amount of P1,233,854.53 (P1,328,680.55 less P94,826.02), shall be disallowed for failure to meet the substantiation and invoicing requirements under Sections 110 (A), 113 (A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-2, 4.110-8 and 4.113-1 (A) and (B) of RR No. 16-2005. In addition to the above disallowances, the input VAT in the amount of P44,727,824.35, broken down below, shall likewise be disallowed for failure to comply with the above stated substantiation and invoicing requirements: ICHDca Exhibit No./Reference to ICPA Report Supplier Name/Particulars Input VAT Amount Input VAT on current purchases and importations (as reported per VAT Return) without supporting schedules/documents "P-67" to "P-69" 2Q to 4Q of FY 2004 (total of amounts per Lines 23E, 23G, 23I, 23K, 23O) P6,755,248.35 "P-70" and "P-73" 1Q and 4Q of FY 2005 (total of amounts per Lines 23E, 25G, 23I, 23K, 23O) 18,081,083.19 "P-74" to "P-77" 1Q to 4Q of FY 2006 (total of amounts per Lines 23E, 23G, 23I, 23O for 1Q and 2Q; total of amounts per Lines 21F, 21H, 21J for 3Q and 4Q) 7,125,576.05 Input VAT on current purchases and importations included in the schedules submitted but without exhibit references/supporting documents Annex D-16 INTERNATIONAL CONTAINER TERMINAL SERVICES 1,157.52 PHILIPPINE PORTS AUTHORITY 155.81 PHILIPPINE SECURITIES CORP. 22,699.80 SKYWATCH SECURITY SERVICES 2,571.43 TRANSORIENT CONTAINER TERMINAL SERVICES 752.55 Annex D-16-1 503.00 2,530.00 Annex D-17-1 1,899.00 Annex D-37 UNITED BUSINESS COMMUNICATION 1,483.93 Annex D-39 BPI/MS INSURANCE CORPORATION 240.00 Annex F-1 BOT LEASE & FINANCE PHILS. CORP. 5,465.76 BY THE BAY KTV 273.18 BY THE BAY KTV 646.91 BY THE BAY KTV 1,176.36 BY THE BAY KTV 427.64 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 2,917.70 FNSP (PHILS.), INC. 1,050.00 FURUSATO JAPANESE RESTAURANT 1,763.64 GLOBE TELECOM 856.84 GLOBE TELECOM 886.70 GLOBE TELECOM 1,378.37 GLOBE TELECOM 122.73 GLOBE TELECOM 1,630.58 GLOBE TELECOM 9.09 GLORIA MARIS DIMSUM & NOODLES 390.00 K & P FOODS, INC. 81.82 MAKATI SHANGRI-LA MANILA 220.57 N & G PAINT CENTER 91.55 NIPPON EXPRESS PHILIPPINES 1,366.50 NIPPON HOUSING PHILIPPINES, INC. 6,200.00 NNA PHILIPPINES CO., INC. 360.00 REPUBLIC COURIER SERVICES 2,069.75 SAGA MUSIC LOUNGE AND RESTAURANT 1,305.50 SMART MOVE TRADING, INC. 3,468.73 SUGI MAKATI 449.09 UPTREND STRATEGIC SERVICES, INC. 400.14 YAMAZAKI RAMEN HOUSE & GROCERY 32.36 YUSEN AIR & SEA SERVICE PHILIPPINES, INC. 491.36 Annex F-1-1 (no name indicated per schedule) 6,118.00 (no name indicated per schedule) 1,721.00 (no name indicated per schedule) 11,417.00 (no name indicated per schedule) 2,911.00 (no name indicated per schedule) 580.00 (no name indicated per schedule) 448.00 (no name indicated per schedule) 1,033.00 (no name indicated per schedule) 466.00 (no name indicated per schedule) 13,127.00 Annex F-2 AA ALUMINUM SUPPLY, INC. 96.82 AKIRA RAMEN, INC. 56.00 AKIRA RAMEN, INC. 58.00 ALBA INTERNATIONAL, INC. 485.50 ALBA INTERNATIONAL, INC. 168.75 ALBA INTERNATIONAL, INC. 426.90 ALMAR INSURANCE AGENCY, INC. 1,572.62 ALMER MANPOWER CORPORATION 1,683.71 ALMER MANPOWER CORPORATION 1,403.07 ALVA COMPUTER AND PHOTOCOPY SERVICES 1,381.82 ALVA COMPUTER AND PHOTOCOPY SERVICES 2,181.82 AM SERVICES CO., INC. 1,497.89 AM SERVICES CO., INC. 1,509.77 ANGELS' DEN 1,181.82 ASIAN TERMINALS, INCORPORATED 282.94 ASIAN TERMINALS, INCORPORATED 565.87 AZUMA-YA RESTAURANT 171.07 AZUMA-YA RESTAURANT 146.78 BACCHUS INTERNATIONAL, INC. 373.09 BAR 4 CORPORATION 450.91 BEAVER-Q CORPORATION 433.64 BEST PHONE TRADING 30.91 BLUE ANGEL KARAOKE BAR 614.55 BLUE ANGEL KARAOKE BAR 1,748.18 BRAVO GOLF CORPORATION 107.36 BRAZILIAN RESTAURANT 176.40 BRIDGEWIDE CORPORATION 1,818.18 BUSINESS & AUTOMATED SYSTEMS CLINIC, INC. 808.50 CANLUBANG GOLF CLUB 1,140.39 CANLUBANG GOLF CLUB 44.55 CANLUBANG GOLF CLUB 9.09 CLUB AMURO BAR & RESTAURANT 294.00 DASSAD WAREHOUSING & PORT SERVICES, INC. 1,028.92 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 1,133.95 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 28.64 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 1,788.35 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 535.38 DHL WORLDWIDE EXPRESS (PHILS.) CORP. 2,530.31 DIRECTORIES PHILIPPINES CORPORATION 168.36 DUSIT HOTEL NIKKO 744.50 DUSIT HOTEL NIKKO 513.63 DUSIT HOTEL NIKKO 195.18 ECULINE PHILIPPINES, INC. 1,043.67 EDOYA JAPANESE RESTAURANT 260.00 EDSA SHANGRI-LA MANILA 143.18 F&W FOOD CORPORATION 233.50 FLAMINGO 163.64 FTC FACILITY TRADING CORP. 990.91 FURUSATO JAPANESE RESTAURANT 445.45 FURUSATO JAPANESE RESTAURANT 261.82 GLOBE TELECOM 1,094.67 GLOBE TELECOM 1,120.68 GLOBE TELECOM 1,269.31 GLOBE TELECOM 1,298.88 GLOBE TELECOM 1,017.67 GLOBE TELECOM 1,236.97 GLOBE TELECOM 1,220.63 GLOBE TELECOM 1,031.82 GLORIA MARIS DIMSUM & NOODLES 179.50 GLORIA MARIS DIMSUM & NOODLES 532.45 GLORIA MARIS DIMSUM & NOODLES 572.00 GREAT DOMESTIC INSURANCE COMPANY OF THE PHILIPPINES, INC. 49.00 HAYATO JAPANESE RESTAURANT 49.00 HOTEL VENEZIA 196.36 INFINITI CLUB & RESTAURANT 787.64 INFINITI CLUB & RESTAURANT 1,512.73 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 593.47 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 303.94 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 589.94 IPPON YARI RAMEN HOUSE 51.82 ISLAND PHOTO CENTER, INC. 9.09 ISLAND PHOTO CENTER, INC. 9.09 ISLAND PHOTO CENTER, INC. 9.09 IZAKAYA ENRAKU 453.27 JADE GARDEN RESTAURANT 11.90 JERMET, INCORPORATED 674.55 JEWELMER INTERNATIONAL CORPORATION 3,105.46 JUAN MIRO RESTAURANT 305.93 KAASAN RESTAURANT 223.00 KDDI PHILIPPINES CORPORATION 1,100.00 KIKUFUJI JAPANESE RESTAURANT 313.00 KIKUFUJI JAPANESE RESTAURANT 343.50 KING CRAB HOUSE 354.20 KURETAKE RESTAURANT 162.15 KURETAKE RESTAURANT 128.93 L' INCONTRO 546.55 LA NUOVA PASTELERIA 163.24 LANDMARK CORPORATION 97.30 LANDMARK CORPORATION 423.04 LANDMARK CORPORATION 28.61 LANDMARK CORPORATION 1,964.20 LASA, INCORPORATED 308.50 LE SOUFFLE AT THE PORT RESTAURANT 224.13 L'OPERA RISTORANTE ITALIANO 462.85 MAC-NELS SHIPPING (PHILS.), INC. 898.18 MAKATI SHANGRI-LA MANILA 72.73 MALAYA LUMBER & CONSTRUCTION 7.27 MANDARIN ORIENTAL 1,035.07 MANILA GOLF & COUNTRY CLUB 577.27 MILLENIUM ACCESS CORPORATION 616.59 MILLENIUM ACCESS CORPORATION 2,440.56 MIYAKODORI RESTAURANT 193.27 MULTIFREIGHT CONSOLIDATOR SYSTEM, INC. 974.30 NEO-NEO 54.45 NEW KAMAMESHI HOUSE JAPANESE CUISINE 193.09 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 304.24 NIKO NIKO FOOD SERVICE 206.18 ORCHARD GOLF & COUNTRY CLUB 760.27 ORCHARD GOLF & COUNTRY CLUB 286.18 PACSPORTS PHILIPPINES, INC. 261.82 PEKING GARDEN 151.55 PHILIPPINE GIFTS & HOUSEWARES, INC. 205.46 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 142.73 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,586.11 PHK ENTERPRISES CORPORATION 1,828.00 PREMIER WINE & SPIRITS, INC. 2,218.18 PRS CO., INC. 272.73 RADIO COMMUNICATIONS OF THE PHILS., INC. 13.65 REPUBLIC COURIER SERVICES 2,482.29 SAGA MUSIC LOUNGE AND RESTAURANT 270.09 SAGA MUSIC LOUNGE AND RESTAURANT 494.36 SAGA MUSIC LOUNGE AND RESTAURANT 704.00 SAGA MUSIC LOUNGE AND RESTAURANT 1,925.00 SAGA MUSIC LOUNGE AND RESTAURANT 915.36 SAGA MUSIC LOUNGE AND RESTAURANT 785.00 SAN-SUNG RESTAURANT 159.09 SAVE MONEY TRADING, INC. 3,209.09 SAVE MONEY TRADING, INC. 3,209.09 SAVE MONEY TRADING, INC. 3,500.00 SHANGHAI BISTRO 69.92 SHINJUKU RAMEN HOUSE 100.91 SKYWATCH SECURITY SERVICES 1,708.18 SKYWATCH SECURITY SERVICES 1,708.18 SKYWATCH SECURITY SERVICES 1,765.12 SKYWATCH SECURITY SERVICES 1,708.18 SKYWATCH SECURITY SERVICES 1,708.18 SM MART, INC. MAKATI 227.25 SMART COMMUNICATIONS, INC. 500.00 STA. ELENA GOLF CLUB 1,251.09 STAMP WORKS ENTERPRISES 57.46 STORES SPECIALISTS, INC. 58.50 SULO HOTEL 121.82 SUSHI KAPPOO "KASEI" 70.45 SUSHI TSUMURA 932.27 SUSHI TSUMURA 688.18 TAGAYTAY HIGHLANDS 289.39 TANABE JAPANESE RESTAURANT 379.54 TANABE JAPANESE RESTAURANT 173.18 TANABE JAPANESE RESTAURANT 251.86 TANABE JAPANESE RESTAURANT 1,672.73 TANABE JAPANESE RESTAURANT 541.49 THE MANILA SOUTHWOODS GOLF & COUNTRY 360.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 265.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 301.55 THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,099.73 THE MANILA SOUTHWOODS GOLF & COUNTRY 2,331.73 TITANIC RESTAURANT 649.09 TITANIC RESTAURANT 168.14 TITANIC RESTAURANT 1,628.50 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 3,818.18 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,403.36 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,004.70 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,015.88 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,418.08 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 8,465.20 TRUE VALUE HARDWARE CORP. 57.70 VEEM ENTERTAINMENT INNOVATORS, INC. 1,315.36 VIA-VAI RISTORANTE ITALIANO, INC. 306.50 MISSING PAGE JADE GARDEN RESTAURANT 1,148.72 JADE GARDEN RESTAURANT 1,168.75 JADE GARDEN RESTAURANT 638.77 KAASAN RESTAURANT 351.00 KALIN 1,316.73 KDDI PHILIPPINES CORPORATION 500.00 KDDI PHILIPPINES CORPORATION 840.00 KIKUFUJI JAPANESE RESTAURANT 260.00 LANDMARK CORPORATION 2,051.44 LANDMARK CORPORATION 81.88 LANDMARK CORPORATION 90.89 L'OPERA RISTORANTE ITALIANO 1,296.50 LOVELL RESOURCES CORPORATION 418.91 LOVELL RESOURCES CORPORATION 418.91 LOVELL RESOURCES CORPORATION 471.27 MILLENIUM ACCESS CORPORATION 491.39 MILLENIUM ACCESS CORPORATION 1,004.00 MIND ALLIANCE VENTURES, INC. 132.73 MISS UNIVERSE DISCO THEATRE & KTV 290.36 MISS UNIVERSE DISCO THEATRE & KTV 698.64 MISS UNIVERSE DISCO THEATRE & KTV 38.91 NORA PEOLINO ENTERPRISES 803.64 NORA PEOLINO ENTERPRISES 620.46 NORA PEOLINO ENTERPRISES 679.55 PERNES FOOD ENTERPRISE 34.91 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,038.47 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,597.88 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,710.67 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,880.34 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,310.45 SAGA MUSIC LOUNGE AND RESTAURANT 603.09 SKYWATCH SECURITY SERVICES 1,708.18 SUSHI TSUMURA 647.64 TANABE JAPANESE RESTAURANT 512.72 THE MANILA SOUTHWOODS GOLF & COUNTRY 906.91 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,230.18 THE PURPLE OVEN CORPORATION 400.00 TITANIC RESTAURANT 687.09 VIA-VAI RISTORANTE ITALIANO, INC. 453.00 VILLAREAL DENTAL CLINIC 250.00 VILLAREAL DENTAL CLINIC 250.00 WACK WACK GOLF & COUNTRY CLUB 1,737.27 WAZEN JAPANESE RESTAURANT & BAR, INC. 385.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 269.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 717.00 WIDE WIDE WORLD EXPRESS CORP. 359.73 WIDE WIDE WORLD EXPRESS CORP. 258.91 WIDE WIDE WORLD EXPRESS CORP. 150.55 WINDOWS CAF 1,435.00 WINDOWS CAF 1,435.00 YAMAZAKI RAMEN HOUSE & GROCERY 30.00 YAMAZAKI RAMEN HOUSE & GROCERY 90.91 YAMAZAKI RAMEN HOUSE & GROCERY 53.45 YAMAZAKI RAMEN HOUSE & GROCERY 109.09 YAMAZAKI RAMEN HOUSE & GROCERY 72.73 YAMAZAKI RAMEN HOUSE & GROCERY 236.36 Annex F-4 AIR-CLEAN SYSTEMS, INC. 214.29 AIR-CLEAN SYSTEMS, INC. 214.29 AKITAYA JAPANESE RESTAURANT 664.29 AKITAYA JAPANESE RESTAURANT 232.50 ALBA INTERNATIONAL, INC. 433.71 ALBA INTERNATIONAL, INC. 490.71 ALVA COMPUTER AND PHOTOCOPY SERVICES 650.89 ARRA'S FINE DINING, INC. 846.27 ASIAN TERMINALS, INCORPORATED 631.50 ASIAN TERMINALS, INCORPORATED 367.04 ASIAN TERMINALS, INCORPORATED 775.92 ASIAN TERMINALS, INCORPORATED 775.92 AZUMA-YA RESTAURANT 105.19 BANDIDO BAR AND NIGHT CLUB 387.60 BARRIO FIESTA EATERY 100.08 BPI/MS INSURANCE CORPORATION 180.00 BPI/MS INSURANCE CORPORATION 48.00 BPI/MS INSURANCE CORPORATION 471.75 BUSINESS STATISTICS MONITOR 557.57 BUSINESS STATISTICS MONITOR 604.92 BUSINESS STATISTICS MONITOR 498.21 BUSINESS STATISTICS MONITOR 201.64 CANLUBANG GOLF CLUB 894.16 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 300.83 CANLUBANG GOLF CLUB 205.90 CANLUBANG GOLF CLUB 387.50 CAUSEWAY SEAFOOD RESTAURANT 146.55 CAUSEWAY SEAFOOD RESTAURANT 277.50 CHEFLANDIA FOOD SERVICES, INC. 203.04 CIBO NUOVO, INC. 161.64 CLASSMATE KTV MUSIC LOUNGE 939.83 CLUB MALARAYAT 829.49 CLUB O'HIME 504.00 CLUB TABACOS DE MANILA 268.32 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 577.99 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 235.34 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 65.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 699.46 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 880.71 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 65.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 896.09 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DIRECTORIES PHILIPPINES CORPORATION 198.43 DIRECTORIES PHILIPPINES CORPORATION 198.43 DIRECTORIES PHILIPPINES CORPORATION 202.04 DMD PRINTING SERVICES CORPORATION 160.71 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDSA SHANGRI-LA MANILA 843.00 FAMOUS PACIFIC FORWARDING PHILS., INC. 694.04 FATMAN ENTERPRISES 87.60 FIRST IMPERIAL CARGO, INC. 485.79 FIRST IMPERIAL CARGO, INC. 259.61 FIRST IMPERIAL CARGO, INC. 262.13 FIRST IMPERIAL CARGO, INC. 33.60 FIRST IMPERIAL CARGO, INC. 159.94 FURUSATO JAPANESE RESTAURANT 896.32 FURUSATO JAPANESE RESTAURANT 97.20 GEMINI TRANSPORT SERVICES 552.00 GEMINI TRANSPORT SERVICES 600.00 GEMINI TRANSPORT SERVICES 312.00 GLOBOTEL MOBILE LINKS, INC. 439.29 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 30.22 HANSEI CORPORATION 102,222.72 HATSU HANA-TEI 729.00 HOTEL PONTE FINO 358.68 HOTEL PONTE FINO 358.68 HOTEL PONTE FINO 769.31 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 336.72 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 43.81 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 61.63 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 538.31 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 354.72 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 703.20 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 777.52 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 64.46 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 354.72 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 IPPON YARI RAMEN HOUSE 175.71 IPPON YARI RAMEN HOUSE 92.14 IPPON YARI RAMEN HOUSE 88.93 ISLAND PHOTO CENTER, INC. 12.86 IZAKAYA KAPPO TSUKIJI RESTAURANT 204.64 IZAKAYA KAPPO TSUKIJI RESTAURANT 122.79 IZAKAYA KAPPO TSUKIJI RESTAURANT 112.50 JADE GARDEN RESTAURANT 257.16 KANYOEN RESTAURANT CORPORATION 432.60 KAYA RESTAURANT KAYA KOREAN RESTAURANT 418.39 KIKUFUJI JAPANESE RESTAURANT 435.24 KURETAKE RESTAURANT 108.54 L'OPERA RISTORANTE ITALIANO 710.40 L'OPERA RISTORANTE ITALIANO 602.40 LOVELL RESOURCES CORPORATION 617.14 LOVELL RESOURCES CORPORATION 617.14 LOVELL RESOURCES CORPORATION 493.77 MAKATI SHANGRI-LA MANILA 100.50 MAKATI SHANGRI-LA MANILA 931.88 MAKATI SHANGRI-LA MANILA 110.15 MAKATI SHANGRI-LA MANILA 366.60 MAKATI SHANGRI-LA MANILA 328.03 MAKATI SHANGRI-LA MANILA 171.60 MAKATI SHANGRI-LA MANILA 392.10 MAKATI SHANGRI-LA MANILA 93.60 MAKATI SHANGRI-LA MANILA 413.85 MAKATI SHANGRI-LA MANILA 201.60 MAKATI SHANGRI-LA MANILA 175.27 MANDARIN ORIENTAL 322.47 MANILA GOLF & COUNTRY CLUB 596.89 MANILA GOLF & COUNTRY CLUB 85.93 MANILA GOLF & COUNTRY CLUB 214.07 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 864.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 864.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 509.40 MANILA PENINSULA HOTEL 165.60 MANILA PENINSULA HOTEL 34.02 MEMO EXPRESS 205.18 MEY LIN BISTRO 447.80 MEY LIN BISTRO 178.83 MILLENIUM ACCESS CORPORATION 373.21 MILLENIUM ACCESS CORPORATION 596.82 MILLENIUM ACCESS CORPORATION 506.79 MISATO JAPANESE RESTAURANT 238.39 MYB FOODS NET, INC. 570.00 NANOHANA CORPORATION 70.80 NATIONAL BOOK STORE-GREENBELT 61.36 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 294.54 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 294.54 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 294.54 NONKI JAPANESE RESTAURANT 202.50 NORA PEOLINO ENTERPRISES 779.99 NORA PEOLINO ENTERPRISES 886.35 NORA PEOLINO ENTERPRISES 1,063.62 ORIENT FREIGHT INTERNATIONAL, INC. 521.42 ORIENT FREIGHT INTERNATIONAL, INC. 502.18 ORIENT FREIGHT INTERNATIONAL, INC. 535.82 PACSPORTS PHILIPPINES, INC. 690.43 PAN MALAYAN EXPRESS, INC. 55.82 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 220.26 PHILIPPINE AIRLINES 24.00 PHILIPPINE AIRLINES 24.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 853.15 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 850.91 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 829.88 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 13.89 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 11.58 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE SKYLANDERS, INC. 56.47 PHK ENTERPRISES CORPORATION 451.23 PHK ENTERPRISES CORPORATION 384.82 REGEN ENTERPRISES 261.43 RML COURIER EXPRESS INT'L CORP. 93.17 RML COURIER EXPRESS INT'L CORP. 93.17 RML COURIER EXPRESS INT'L CORP. 38.57 RML COURIER EXPRESS INT'L CORP. 93.45 RML COURIER EXPRESS INT'L CORP. 25.71 RML COURIER EXPRESS INT'L CORP. 19.29 RML COURIER EXPRESS INT'L CORP. 6.43 RML COURIER EXPRESS INT'L CORP. 12.86 RML COURIER EXPRESS INT'L CORP. 57.86 RML COURIER EXPRESS INT'L CORP. 122.14 SAGAWA EXPRESS PHILIPPINES, INC. 46.40 SAGAWA EXPRESS PHILIPPINES, INC. 602.24 SAGAWA EXPRESS PHILIPPINES, INC. 323.82 SAGAWA EXPRESS PHILIPPINES, INC. 47.48 SAKURA JAPANESE GROCERY 102.86 SAKURA JAPANESE GROCERY 107.14 SAKURA JAPANESE GROCERY 38.57 SEKITORI JAPANESE RESTAURANT CO. 309.33 SEKITORI JAPANESE RESTAURANT CO. 279.72 SEKITORI JAPANESE RESTAURANT CO. 790.02 SERYNA RESTAURANT 512.40 SERYNA RESTAURANT 466.80 SERYNA RESTAURANT 297.60 SERYNA RESTAURANT 656.40 SERYNA RESTAURANT 392.40 STA. ELENA GOLF CLUB 590.79 STA. ELENA GOLF CLUB 535.71 STAMP WORKS ENTERPRISES 93.00 SYCIP, GORRES, VELAYO & CO. 60.00 TAGAYTAY HIGHLANDS 407.14 TAGAYTAY HIGHLANDS 407.14 TAJIMA YAKINIKU, INC. 373.93 TANABE JAPANESE RESTAURANT 549.60 TANABE JAPANESE RESTAURANT 533.47 TANABE JAPANESE RESTAURANT 316.27 TANABE JAPANESE RESTAURANT 669.92 TANABE JAPANESE RESTAURANT 753.64 TANABE JAPANESE RESTAURANT 786.89 TAT FILIPINAS GOLF CLUB, INC. 186.11 TAT FILIPINAS GOLF CLUB, INC. 123.21 TAT FILIPINAS GOLF CLUB, INC. 235.93 TAT FILIPINAS GOLF CLUB, INC. 882.00 TAT FILIPINAS GOLF CLUB, INC. 123.21 TERIYAKI BOY RESTAURANT 263.28 THE MANILA SOUTHWOODS GOLF & COUNTRY 302.04 THE MANILA SOUTHWOODS GOLF & COUNTRY 133.93 THE MANILA SOUTHWOODS GOLF & COUNTRY 610.71 THE MANILA SOUTHWOODS GOLF & COUNTRY 229.93 THE MANILA SOUTHWOODS GOLF & COUNTRY 93.21 THE MANILA SOUTHWOODS GOLF & COUNTRY 44.89 THE MANILA SOUTHWOODS GOLF & COUNTRY 181.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 82.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 375.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 517.82 TIAN-TIAN HOT POT RESTAURANT 304.20 TIAN-TIAN HOT POT RESTAURANT 328.80 TIAN-TIAN HOT POT RESTAURANT 240.60 TIMBERPRO 120.54 TIMBERPRO 120.54 TIMBERPRO 120.54 TIMBERPRO 120.54 TOYOTA MAKATI, INC. 499.26 TSUMURA SUSHI BAR & RESTAURANT 424.20 TWIST 289.20 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.85 UNILINK TRAVEL & TOURS, INC. 10.71 UNILINK TRAVEL & TOURS, INC. 21.42 UNIVERSAL HOLIDAYS, INC. 239.73 UNIVERSAL HOLIDAYS, INC. 220.28 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 111.75 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.54 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 339.12 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 84.78 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 165.18 UNIVERSAL HOLIDAYS, INC. 255.05 UPTREND STRATEGIC SERVICES, INC. 624.04 UPTREND STRATEGIC SERVICES, INC. 572.04 UPTREND STRATEGIC SERVICES, INC. 520.03 UPTREND STRATEGIC SERVICES, INC. 572.04 UPTREND STRATEGIC SERVICES, INC. 624.04 UPTREND STRATEGIC SERVICES, INC. 572.04 VIA-VAI RISTORANTE ITALIANO, INC. 611.79 VIA-VAI RISTORANTE ITALIANO, INC. 820.18 VIA-VAI RISTORANTE ITALIANO, INC. 491.46 VIA-VAI RISTORANTE ITALIANO, INC. 252.81 VIA-VAI RISTORANTE ITALIANO, INC. 489.64 VIA-VAI RISTORANTE ITALIANO, INC. 383.04 VIA-VAI RISTORANTE ITALIANO, INC. 456.11 VIA-VAI RISTORANTE ITALIANO, INC. 876.27 VICTORY HILLS KTV, CLUB & RESTAURANT 503.04 VICTORY HILLS KTV, CLUB & RESTAURANT 738.54 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VIREX ENTERPRISES 642.00 VIREX ENTERPRISES 60.00 WACK WACK GOLF & COUNTRY CLUB 321.43 WAZEN JAPANESE RESTAURANT & BAR, INC. 198.75 WIDE WIDE WORLD EXPRESS CORP. 18.55 WIDE WIDE WORLD EXPRESS CORP. 41.46 WORLD LOGISTICS GROUP, INC. 756.00 XAVIER SPORTS & COUNTRY CLUB, INC. 267.86 YAMAZAKI RAMEN HOUSE & GROCERY 157.50 YUSEN AIR & SEA SERVICE PHILIPPINES, INC. 120.00 Annex F-4-1 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 906.00 Annex F-5 AAI BUSINESS PRO. INC. 986.12 ACESTAR INTERNATIONAL SERVICES CORP. 605.95 ACESTAR INTERNATIONAL SERVICES CORP. 387.94 AIRFREIGHT 2100, INC. 217.63 AIRFREIGHT 2100, INC. 41.66 ALBA INTERNATIONAL, INC. 178.82 ASIAN TERMINALS, INCORPORATED 833.68 ASIAN TERMINALS, INCORPORATED 891.43 ASIAN TERMINALS, INCORPORATED 775.92 ASIAN TERMINALS, INCORPORATED 775.92 ASIAN TERMINALS, INCORPORATED 338.16 ASIAN TERMINALS, INCORPORATED 833.68 AZUMA-YA RESTAURANT 70.13 BEAVER-Q CORPORATION 530.36 BETHEL GUEST HOUSE 128.57 BLUE ANGEL KARAOKE BAR 480.00 BUSINESS STATISTICS MONITOR 201.64 BUSINESS STATISTICS MONITOR 527.89 BUSINESS STATISTICS MONITOR 557.57 BUSINESS STATISTICS MONITOR 498.21 CALIFORNIA PIZZA KITCHEN 176.14 CANLUBANG GOLF CLUB 227.22 CANLUBANG GOLF CLUB 475.76 CANLUBANG GOLF CLUB 624.64 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 286.66 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 869.44 CANLUBANG GOLF CLUB 76.14 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 10.71 CARPACCIO RISTORANTE ITALIANO 502.82 CASCADA CORP. 276.96 CLAIMSMEN ADJUSTMENT CORPORATION 32.14 CLUB COCO ENTERTAINMENT SERVICES, INC. 695.36 CLUB COCO ENTERTAINMENT SERVICES, INC. 901.93 CLUB CREA, INC. 828.00 CLUB CREA, INC. 85.71 CLUB CREA, INC. 432.00 COFFEE MASTERS, INC. 29.46 CULINARY EVENTS, INC. 341.29 CULINARY EVENTS, INC. 320.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 406.64 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 763.21 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 660.73 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 489.90 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 471.39 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 540.25 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 373.20 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 398.06 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP, DHL WORLDWIDE EXPRESS (PHILS.) CORP. 775.82 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 894.29 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS.) CORP. 3.60 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DOCUMENTS AND PARCELS EXPRESS, INC. 41.88 DOCUMENTS AND PARCELS EXPRESS, INC. 41.35 DON ATILANO STEAKHOUSE 116.09 DUSIT HOTEL NIKKO 205.37 DUSIT HOTEL NIKKO 84.00 DUSIT HOTEL NIKKO 409.20 EAST ASIA ROYALE HOTEL 177.64 EAST ASIA ROYALE HOTEL 190.84 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDSA SHANGRI-LA MANILA 118.80 FAMOUS PACIFIC FORWARDING PHILS., INC. 871.49 FAMOUS PACIFIC FORWARDING PHILS., INC. 4,050.06 FIRST IMPERIAL CARGO, INC. 23.87 FIRST IMPERIAL CARGO, INC. 557.26 FIRST IMPERIAL CARGO, INC. 120.87 FIRST IMPERIAL CARGO, INC. 397.12 FIRST IMPERIAL CARGO, INC. 261.18 FIRST IMPERIAL CARGO, INC. 58.46 FLAMINGO BAR & RESTAURANT 282.02 FLAMINGO BAR & RESTAURANT 222.54 GAUDI RESTAURANT MANAGEMENT, INC. 439.69 GLG FOODS CORPORATION 251.52 GLOBAL FUKUJIN CORP. 624.11 GLOBAL FUKUJIN CORP. 548.35 GLOBE TELECOM 971.90 GLOBE TELECOM 989.21 GRUPPO LARGO, INC./MALLBERRY SUITES 300.00 HATSU HANA-TEI 442.20 HATSU HANA-TEI 410.41 HATSU HANA-TEI 289.92 HATSU HANA-TEI 292.92 HOSOYA, MASAYOSHI 3,000.00 HYATT HOTEL & CASINO MANILA 223.20 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 950.78 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 161.91 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 218.34 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 860.56 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 97.23 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 IPPON YARI RAMEN HOUSE 199.18 IZAKAYA ENRAKU 435.60 IZAKAYA KAPPO TSUKIJI RESTAURANT 75.00 IZAKAYA KAPPO TSUKIJI RESTAURANT 163.82 IZAKAYA KAPPO TSUKIJI RESTAURANT 106.07 IZAKAYA KAPPO TSUKIJI RESTAURANT 82.50 IZAKAYA KAPPO TSUKIJI RESTAURANT 123.75 KASHMIR 437.89 KAYA RESTAURANT KAYA KOREAN RESTAURANT 213.32 KDDI PHILIPPINES CORPORATION 204.00 KIKUFUJI JAPANESE RESTAURANT 196.56 KURETAKE RESTAURANT 78.20 LA COCINA DE TITA MONING, INC. 923.14 LA TIENDA 352.98 LE SOUFFLE AT THE PORT RESTAURANT 708.75 L'OPERA RISTORANTE ITALIANO 942.00 L'OPERA RISTORANTE ITALIANO 1,036.56 L'OPERA RISTORANTE ITALIANO 405.60 LOVELL RESOURCES CORPORATION 617.14 LOVELL RESOURCES CORPORATION 493.71 LOVELL RESOURCES CORPORATION 493.71 MAGBIRAY PRESS, INC. 760.71 MAKATI SHANGRI-LA MANILA 88.44 MAKATI SHANGRI-LA MANILA 522.00 MAKATI SHANGRI-LA MANILA 239.33 MAKATI SHANGRI-LA MANILA 63.52 MAKATI SHANGRI-LA MANILA 47.44 MAKATI SHANGRI-LA MANILA 923.81 MAKATI SHANGRI-LA MANILA 66.73 MAKATI SHANGRI-LA MANILA 59.52 MAKATI SHANGRI-LA MANILA 451.98 MAKATI SHANGRI-LA MANILA 145.80 MAKATI SHANGRI-LA MANILA 535.32 MALAYA LUMBER & CONSTRUCTION 42.75 MANILA GOLF & COUNTRY CLUB 72.54 MANILA HOTEL 30.37 MANILA HOTEL 19.64 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA WATER COMPANY, INC. 730.89 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 417.38 MERCURY FREIGHT INTERNATIONAL, INC. 633.20 MERCURY FREIGHT INTERNATIONAL, INC. 1,740.96 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 697.79 MICROGENESIS SOFTWARE, INC. 964.29 MILLENIUM ACCESS CORPORATION 235.71 MILLENIUM ACCESS CORPORATION 629.68 MYB FOODS NET, INC. 452.92 MYB FOODS NET, INC. 505.20 NESIC PHILS., INC. 720.00 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 294.54 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 294.54 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.01 NIKO NIKO FOOD SERVICE 212.14 NIKO NIKO FOOD SERVICE 219.64 NIPPON EXPRESS PHILIPPINES 15,618.71 NONKI JAPANESE RESTAURANT 262.80 NORA PEOLINO ENTERPRISES 978.53 NYK LOGISTICS (PHILIPPINES), INC. 277.06 NYK LOGISTICS (PHILIPPINES), INC. 387.79 NYK LOGISTICS (PHILIPPINES), INC. 692.14 NYK LOGISTICS (PHILIPPINES), INC. 548.71 NYK LOGISTICS (PHILIPPINES), INC. 216.00 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 765.52 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,760.80 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK HOTEL & SUITES CEBU 182.14 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK HOTEL & SUITES CEBU 182.14 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK HOTEL & SUITES CEBU 182.14 OOCL (PHILIPPINES), INC. 600.00 ORIENT FREIGHT INTERNATIONAL, INC. 782.02 ORIENT FREIGHT INTERNATIONAL, INC. 2,296.94 ORIENT FREIGHT INTERNATIONAL, INC. 331.89 ORIENT FREIGHT INTERNATIONAL, INC. 492.26 ORIENT FREIGHT INTERNATIONAL, INC. 1,073.79 ORIENT FREIGHT INTERNATIONAL, INC. 491.76 PAN MALAYAN EXPRESS, INC. 55.34 PAN MALAYAN EXPRESS, INC. 652.92 PAN MALAYAN EXPRESS, INC. 54.70 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 114.01 PHILIPPINE AIRLINES 24.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 873.18 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 204.86 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 192.01 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 910.96 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 852.30 PHILIPPINE PORTS AUTHORITY 255.83 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 29.18 PHILIPPINE PORTS AUTHORITY 20.86 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 186.97 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 311.61 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 17.52 PHILIPPINE PORTS AUTHORITY 62.32 PHK ENTERPRISES CORPORATION 360.00 PHK ENTERPRISES CORPORATION 986.10 PHK ENTERPRISES CORPORATION 930.09 PHK ENTERPRISES CORPORATION 597.81 PHK ENTERPRISES CORPORATION 658.77 PHK ENTERPRISES CORPORATION 600.00 PITSTOP 164.14 PUEBLO DE ORO GOLF & COUNTRY CLUB 342.86 PUEBLO DE ORO GOLF & COUNTRY CLUB 342.86 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 40.36 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 258.06 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 12.31 REGEN ENTERPRISES 261.43 REPUBLIC COURIER SERVICES 220.42 RIVIERA GOLF AND COUNTRY CLUB 397.18 RML COURIER EXPRESS INT'L CORP. 19.29 RML COURIER EXPRESS INT'L CORP. 141.42 RML COURIER EXPRESS INT'L CORP. 32.14 RML COURIER EXPRESS INT'L CORP. 32.14 RML COURIER EXPRESS INT'L CORP. 122.14 RML COURIER EXPRESS INT'L CORP. 25.71 RML COURIER EXPRESS INT'L CORP. 38.57 RML COURIER EXPRESS INT'L CORP. 173.57 ROASTERS PHILS., INC. KENNY ROGERS ROASTERS 189.28 SAGA MUSIC LOUNGE AND RESTAURANT 755.36 SAGAWA EXPRESS PHILIPPINES, INC. 188.37 SAGAWA EXPRESS PHILIPPINES, INC. 47.61 SAGAWA EXPRESS PHILIPPINES, INC. 326.50 SAGAWA EXPRESS PHILIPPINES, INC. 662.97 SAGAWA EXPRESS PHILIPPINES, INC. 93.02 SAGAWA EXPRESS PHILIPPINES, INC. 418.46 SEKITORI JAPANESE RESTAURANT CO. 561.96 SERYNA RESTAURANT 204.00 SERYNA RESTAURANT 522.00 SERYNA RESTAURANT 345.60 SERYNA RESTAURANT 564.00 SERYNA RESTAURANT 440.40 SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 432.00 SGS PHILIPPINES, INC. 936.00 SHERWOOD HILLS GOLF CLUB 185.89 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 775.71 SHINJUKU JAPANESE CUISINE 61.20 SHINJUKU RAMEN HOUSE 107.40 SKYLAND BROKERAGE 10,500.00 SMART COMMUNICATIONS, INC. 925.55 STA. ELENA GOLF CLUB 258.31 STA. ELENA GOLF CLUB 535.71 STA. ELENA GOLF CLUB 589.29 SUPER CONCEPTS, INC. SUPER BOWL OF CHINA RESTAURANT 177.86 SYCIP, GORRES, VELAYO & CO. 15,000.00 SYCIP, GORRES, VELAYO & CO. 17,703.13 TAGAYTAY HIGHLANDS 300.00 TAGAYTAY HIGHLANDS 353.57 TAGAYTAY HIGHLANDS 950.40 TANABE JAPANESE RESTAURANT 786.89 TANABE JAPANESE RESTAURANT 983.61 TANABE JAPANESE RESTAURANT 786.88 TANABE JAPANESE RESTAURANT 409.03 TANABE JAPANESE RESTAURANT 688.52 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 840.18 TAT FILIPINAS GOLF CLUB, INC. 500.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.97 THE MANILA SOUTHWOODS GOLF & COUNTRY 54.09 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 47.37 THE MANILA SOUTHWOODS GOLF & COUNTRY 177.86 THE MANILA SOUTHWOODS GOLF & COUNTRY 47.13 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 TIMBERPRO 120.53 TIMBERPRO 120.54 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 8,154.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 720.00 TRANSORIENT CONTAINER TERMINAL SERVICES 2,769.20 UCC COFFEE CAFE TERRACE 64.32 UMENOYA STA. ROSA BRANCH 47.52 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 880.83 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS, INC. 171.48 UNIVERSAL HOLIDAYS, INC. 113.36 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS, INC. 113.46 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 401.90 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 113.46 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 111.64 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 169.23 UNIVERSAL HOLIDAYS, INC. 110.79 UNIVERSAL HOLIDAYS, INC. 27.70 UNIVERSAL HOLIDAYS, INC. 962.36 UNIVERSAL HOLIDAYS, INC. 110.68 UNIVERSAL HOLIDAYS, INC. 109.39 UNIVERSAL HOLIDAYS, INC. 110.68 UNIVERSAL HOLIDAYS, INC. 110.68 UNIVERSAL HOLIDAYS, INC. 160.71 UPTREND STRATEGIC SERVICES, INC. 569.63 UPTREND STRATEGIC SERVICES, INC. 601.55 UPTREND STRATEGIC SERVICES, INC. 532.67 UPTREND STRATEGIC SERVICES, INC. 610.30 UPTREND STRATEGIC SERVICES, INC. 666.81 UPTREND STRATEGIC SERVICES, INC. 611.00 VALUKARGO GROUPAGE SERVICES, INC. 330.00 VALUKARGO GROUPAGE SERVICES, INC. 570.48 VALUKARGO GROUPAGE SERVICES, INC. 330.00 VHC SPECIALTY FOODS, INC. 111.96 VIA-VAI RISTORANTE ITALIANO, INC. 189.11 VIA-VAI RISTORANTE ITALIANO, INC. 221.57 VIA-VAI RISTORANTE ITALIANO, INC. 367.12 VIA-VAI RISTORANTE ITALIANO, INC. 583.39 VIA-VAI RISTORANTE ITALIANO, INC. 779.04 VIA-VAI RISTORANTE ITALIANO, INC. 426.00 VIA-VAI RISTORANTE ITALIANO, INC. 318.21 VIA-VAI RISTORANTE ITALIANO, INC. 401.89 VIA-VAI RISTORANTE ITALIANO, INC. 325.71 VILLAREAL DENTAL CLINIC 444.00 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VIREX ENTERPRISES 714.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 911.40 WIDE WIDE WORLD EXPRESS CORP. 19.64 YAMAZAKI RAMEN HOUSE & GROCERY 112.50 Annex F-6 AAI BUSINESS PRO., INC. 877.21 AAI BUSINESS PRO., INC. 834.52 AAI BUSINESS PRO., INC. 970.92 ABERDEEN COURT, INC. 800.89 ABOITIZ LOGISTICS, INC. 480.90 ACE HARDWARE 67.45 ACESTAR INTERNATIONAL SERVICES CORP. 441.22 ACESTAR INTERNATIONAL SERVICES CORP. 790.42 AIR-CLEAN SYSTEMS, INC. 267.86 AIR-CLEAN SYSTEMS, INC. 267.86 AIRFREIGHT 2100, INC. 325.18 ALVA COMPUTER AND PHOTOCOPY SERVICES 417.86 ALVA COMPUTER AND PHOTOCOPY SERVICES 428.57 ALVA COMPUTER AND PHOTOCOPY SERVICES 436.07 ANSON EMPORIUM CORP. (LANDMARK) 781.07 ANSON EMPORIUM CORP. (LANDMARK) 836.68 ASIAN TERMINALS, INCORPORATED 338.16 ASTROPLUS, INC. 21.32 BISTRO AUSTRALIANO CORP. 581.76 BLUE ANGEL KARAOKE BAR 1,761.43 BLUE ANGEL KARAOKE BAR 352.29 BLUE ANGEL KARAOKE BAR 888.43 BLUEBAY VENTURES, INC. 144.64 BPI/MS INSURANCE CORPORATION 216.00 BUSINESS STATISTICS MONITOR 403.29 BUSINESS STATISTICS MONITOR 498.21 BUSINESS STATISTICS MONITOR 498.21 BUSINESS STATISTICS MONITOR 498.21 BUSINESS STATISTICS MONITOR 403.29 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 279.99 CANLUBANG GOLF CLUB 143.02 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 330.57 CANLUBANG GOLF CLUB 154.66 CANLUBANG GOLF CLUB 1,044.55 CHINOSEUR, INCORPORATED 79.20 CITY TEXTILE & HANDICRAFT 26.79 CLAIMSMEN ADJUSTMENT CORPORATION 32.14 CULINARY INNOVATORS, INC. 102.60 DE VERA, JENNIFER J. 424.00 DENCIO'S FOODS SPECIALISTS, INC. 366.36 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 783.69 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 681.19 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 4.80 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 484.88 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 554.09 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 271.14 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 354.17 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 574.75 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 517.47 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 246.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DMD PRINTING SERVICES CORPORATION 214.29 DONG WON RESTAURANT 795.54 DONG WON RESTAURANT 386.79 DONG WON RESTAURANT 724.47 D'RACEL'S GARMENT 413.57 D'RACEL'S GARMENT 413.57 DUSIT HOTEL NIKKO 752.40 EAGLE RIDGE GOLF AND COUNTRY CLUB 486.43 EAST ASIA ROYALE HOTEL 408.09 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDSA SHANGRI-LA MANILA 476.40 FAMOUS PACIFIC FORWARDING PHILS., INC. 795.13 FAMOUS PACIFIC FORWARDING PHILS., INC. 422.45 FATMAN ENTERPRISES 95.40 FILSTAR DISTRIBUTORS CORPORATION 780.00 FIREHOUSE 91.82 FIREHOUSE 316.93 FIREHOUSE 621.11 FIRST IMPERIAL CARGO, INC. 257.84 FIRST IMPERIAL CARGO, INC. 253.55 FIRST IMPERIAL CARGO, INC. 123.53 FIRST IMPERIAL CARGO, INC. 123.41 FIRST IMPERIAL CARGO, INC. 57.26 FISH & CO. 611.04 FLAMINGO BAR & RESTAURANT 412.50 FURUSATO JAPANESE RESTAURANT 426.60 FURUSATO JAPANESE RESTAURANT 422.40 FURUSATO JAPANESE RESTAURANT 120.91 FURUSATO JAPANESE RESTAURANT 70.80 FURUSATO JAPANESE RESTAURANT 215.40 FURUSATO JAPANESE RESTAURANT 462.00 GAUDI RESTAURANT MANAGEMENT, INC. 585.29 GEMINI TRANSPORT SERVICES 29,400.00 GEMINI TRANSPORT SERVICES 906.30 GEMINI TRANSPORT SERVICES 348.00 GEMINI TRANSPORT SERVICES 698.64 GEMINI TRANSPORT SERVICES 782.88 GEMINI TRANSPORT SERVICES 882.00 GEMINI TRANSPORT SERVICES 643.50 GEMINI TRANSPORT SERVICES 354.00 GERVASIO SECURITY & INVESTIGATION 11,665.08 GLG FOODS CORPORATION 133.08 GLOBAL FUKUJIN CORP. 969.90 GLOBAL FUKUJIN CORP. 118.95 GLOBE TELECOM 915.43 GLOBE TELECOM 1,501.68 GLOBE TELECOM 896.49 GLOBE TELECOM 893.68 GREEN GOURMET FARM 664.80 HATSU HANA-TEI 81.60 HATSU HANA-TEI 120.00 HATSU HANA-TEI 575.76 HAYATO JAPANESE RESTAURANT 90.00 HAYATO JAPANESE RESTAURANT 97.20 HO TSAI DIMSUM, INC. 185.88 HYATT HOTEL & CASINO MANILA 64.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 383.60 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 76.39 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 100.68 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 786.24 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 393.92 IPPON YARI RAMEN HOUSE 182.15 IPPON YARI RAMEN HOUSE 183.22 IZAKAYA KAPPO TSUKUJI RESTAURANT 123.75 IZAKAYA KAPPO TSUKIJI RESTAURANT 123.75 IZAKAYA KAPPO TSUKIJI RESTAURANT 82.50 J & G ISONO, INC. 123.01 J&R ELECTRONICS & APPLIANCE CENTER 6,248.14 J&R ELECTRONICS & APPLIANCE CENTER 1,564.61 JE SUIS GOURMAND, INC. 746.63 JET SET GAS CENTER, INC. 162.32 KANYOEN RESTAURANT CORPORATION 1,066.80 KASHMIR 464.40 KDDI PHILIPPINES CORPORATION 3,780.00 L' FISHER HOTEL 183.96 L' FISHER HOTEL 183.96 LA COCINA DE TITA MONING, INC. 1,818.00 LA TIENDA 277.77 LA TIENDA 650.30 LANDMARK CORPORATION 3,759.24 LANDMARK CORPORATION 1,895.36 LANDMARK CORPORATION 2,269.96 LAYA MANANGHAYA & CO. 12,600.00 LE COQ AU VIN, INC. 153.72 L'OPERA RISTORANTE ITALIANO 1,085.40 L'OPERA RISTORANTE ITALIANO 701.40 MACTAN ISLAND RESORT 1,009.47 MACTAN ISLAND RESORT 1,009.47 MAGBIRAY PRESS, INC. 128.57 MAGBIRAY PRESS, INC. 482.14 MAGBIRAY PRESS, INC. 2,944.71 MAKATI SHANGRI-LA MANILA 285.60 MAKATI SHANGRI-LA MANILA 37.44 MAKATI SHANGRI-LA MANILA 37.92 MAKATI SHANGRI-LA MANILA 631.80 MAKATI SHANGRI-LA MANILA 631.80 MAKATI SHANGRI-LA MANILA 10,795.07 MAKATI SHANGRI-LA MANILA 1,903.31 MAKATI SHANGRI-LA MANILA 178.80 MAKATI SHANGRI-LA MANILA 84.96 MAKATI SHANGRI-LA MANILA 629.64 MAKATI SHANGRI-LA MANILA 404.10 MANDARIN ORIENTAL 2,098.04 MANILA ELECTRIC COMPANY 3,069.29 MANILA ELECTRIC COMPANY 2,769.90 MANILA ELECTRIC COMPANY 3,258.70 MANILA GOLF & COUNTRY CLUB 720.00 MANILA GOLF & COUNTRY CLUB 894.64 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 36.00 MANILA WATER COMPANY, INC. 736.77 MANILA WATER COMPANY, INC. 1,207.79 MANILA WATER COMPANY, INC. 1,358.73 MANILA WATER COMPANY, INC. 1,436.37 MARINA SALES, INC. 1,714.27 MASAS FILIPINO CUISINE 226.80 MCPHILIP FOOD INDUSTRIES 27.32 MERCURY FREIGHT INTERNATIONAL, INC. 819.00 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 568.00 METRO PARKING MANAGEMENT PHILS., INC. 26,501.79 MILLENIUM ACCESS CORPORATION 450.00 MILLENIUM ACCESS CORPORATION 763.93 MILLENIUM ACCESS CORPORATION 1,639.61 MILLENIUM ACCESS CORPORATION 2,250.00 MILLENIUM ACCESS CORPORATION 899.04 MILLENIUM ACCESS CORPORATION 1,608.88 MOL LOGISTICS PHILIPPINES, INC. 2,516.37 MOL LOGISTICS PHILIPPINES, INC. 117.86 MOL LOGISTICS PHILIPPINES, INC. 1,126.44 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 MYB FOODS NET, INC. 189.54 MYB FOODS NET, INC. 197.88 NESIC PHILS., INC. 600.00 NESIC PHILS., INC. 2,550.00 NEW KALIN PUB HOUSE 1,190.40 NEW KALIN PUB HOUSE 1,130.40 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NIPPON EXPRESS PHILIPPINES 902.70 NIPPON HOUSING PHILIPPINES, INC. 8,208.12 NIPPON HOUSING PHILIPPINES, INC. 8,831.72 NIPPON HOUSING PHILIPPINES, INC. 8,345.43 NORA PEOLINO ENTERPRISES 1,063.62 NORA PEOLINO ENTERPRISES 1,099.07 NORA PEOLINO ENTERPRISES 531.81 NYK LOGISTICS (PHILIPPINES), INC. 619.56 NYK LOGISTICS (PHILIPPINES), INC. 299.74 OAKWOOD PREMIER AYALA CENTER 1,581.42 OAKWOOD PREMIER AYALA CENTER 10,166.88 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,065.94 ORIENT FREIGHT INTERNATIONAL, INC. 1,278.78 ORIENT FREIGHT INTERNATIONAL, INC. 500.64 ORIENT FREIGHT INTERNATIONAL, INC. 1,195.67 PAC-ATLANTIC LINES (PHILIPPINES), INC. 709.42 PAC-ATLANTIC LINES (PHILIPPINES), INC. 763.19 PALMER-ASIA, INC. PALMER FIRE & SECURITY 975.00 PAN MALAYAN EXPRESS, INC. 54.11 PAN MALAYAN EXPRESS, INC. 53.63 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 94.49 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 232.42 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 834.36 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 214.50 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 881.85 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 180.48 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 824.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 9.79 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 18.15 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE SECURITIES CORP. 26,796.77 PHILIPPINE SKYLANDERS, INC. 157.58 PHK ENTERPRISES CORPORATION 1,548.58 PHK ENTERPRISES CORPORATION 913.39 PHK ENTERPRISES CORPORATION 1,693.37 PHK ENTERPRISES CORPORATION 725.61 PHK ENTERPRISES CORPORATION 993.55 PHK ENTERPRISES CORPORATION 743.25 PHK ENTERPRISES CORPORATION 956.51 PINIC INTERNATIONAL CORP. 26.79 PRINCE OF JAIPUR BAR & RESTAURANT 462.00 QUINONES, LYSANDER B. 159.43 RAMP INSURANCE SERVICES 337.50 RAMP INSURANCE SERVICES 15,636.86 REGEN ENTERPRISES 372.86 REGEN ENTERPRISES 261.43 REPUBLIC COURIER SERVICES 128.01 RIVIERA GOLF AND COUNTRY CLUB 160.71 RLK RESTAURANT, INC. 351.69 RML COURIER EXPRESS INT'L. CORP. 70.71 RML COURIER EXPRESS INT'L. CORP. 291.39 RML COURIER EXPRESS INT'L. CORP. 45.00 RML COURIER EXPRESS INT'L. CORP. 91.41 RML COURIER EXPRESS INT'L. CORP. 25.71 ROCKWELL LAND CORPORATION 535.71 SAGAWA EXPRESS PHILIPPINES, INC. 302.74 SAGAWA EXPRESS PHILIPPINES, INC. 45.95 SAGAWA EXPRESS PHILIPPINES, INC. 361.26 SAGAWA EXPRESS PHILIPPINES, INC. 90.32 SAGAWA EXPRESS PHILIPPINES, INC. 396.53 SANTIS DELICATESSEN 428.57 SEKITORI JAPANESE RESTAURANT CO. 448.56 SEKITORI JAPANESE RESTAURANT CO. 316.20 SEKITORI JAPANESE RESTAURANT CO. 268.80 SEKITORI JAPANESE RESTAURANT CO. 470.40 SERYNA RESTAURANT 270.00 SERYNA RESTAURANT 432.00 SERYNA RESTAURANT 298.20 SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 125.40 SERYNA RESTAURANT 408.60 SERYNA RESTAURANT 120.00 SHERWOOD HILLS GOLF CLUB 185.89 SHINJUKU RAMEN HOUSE 134.40 SHINJUKU RAMEN HOUSE 201.60 SM APPLIANCE CENTER 139.23 SM APPLIANCE CENTER 529.64 SM APPLIANCE CENTER 407.01 SMART COMMUNICATIONS, INC. 939.65 SMART COMMUNICATIONS, INC. 942.81 SMART COMMUNICATIONS, INC. 964.30 SONYA GARCIA'S SECRET COTTAGE RESTAURANT 240.00 STA. ELENA GOLF CLUB 294.64 STA. ELENA GOLF CLUB 327.32 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 867.88 STAMP WORKS ENTERPRISES 58.29 STARBUCKS COFFEE 20.89 STARSKY'S ENTERTAINMENT, INC. 998.40 TAGAYTAY HIGHLANDS 859.13 TAISEI PHILIPPINE CONSTRUCTION, INC. 169,739.08 TAJIMA YAKINIKU, INC. 376.07 TANABE JAPANESE RESTAURANT 126.14 TANABE JAPANESE RESTAURANT 491.80 TANABE JAPANESE RESTAURANT 590.16 TASTE ARBITERS SOCIETY, INC. CAFE HAVANA *F 131.28 TAT FILIPINAS GOLF CLUB, INC. 172.92 TAT FILIPINAS GOLF CLUB, INC. 186.75 TAT FILIPINAS GOLF CLUB, INC. 123.21 THE GOOD EARTH TEA ROOM 132.60 THE MANILA SOUTHWOODS GOLF & COUNTRY 50.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 24.59 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.97 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 410.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 124.82 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.58 THE MANILA SOUTHWOODS GOLF & COUNTRY 193.26 THE MANILA SOUTHWOODS GOLF & COUNTRY 67.05 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 46.97 THE PURPLE OVEN 653.57 TIAN-TIAN HOT POT RESTAURANT 178.80 TIMBERPRO 120.54 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 900.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 82,163.10 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 720.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 12,355.20 TSUMURA SUSHI BAR & RESTAURANT 201.30 TSUMURA SUSHI BAR & RESTAURANT 270.00 TSUMURA SUSHI BAR & RESTAURANT 328.80 TSUMURA SUSHI BAR & RESTAURANT 688.80 UCC COFFEE CAFE TERRACE 262.26 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNIVERSAL HOLIDAYS, INC. 164.09 UNIVERSAL HOLIDAYS, INC. 109.39 UNIVERSAL HOLIDAYS, INC. 108.21 UNIVERSAL HOLIDAYS, INC. 107.57 UNIVERSAL HOLIDAYS, INC. 107.57 UNIVERSAL HOLIDAYS, INC. 108.21 UNIVERSAL HOLIDAYS, INC. 108.21 UNIVERSAL HOLIDAYS, INC. 668.36 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS, INC. 161.20 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS, INC. 107.25 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS, INC. 267.86 UNIVERSAL HOLIDAYS, INC. 107.25 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 107.25 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 214.72 UNIVERSAL HOLIDAYS, INC. 53.52 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 212.58 UNIVERSAL HOLIDAYS, INC. 160.55 UPTREND STRATEGIC SERVICES, INC. 501.88 UPTREND STRATEGIC SERVICES, INC. 556.09 UPTREND STRATEGIC SERVICES, INC. 658.70 UPTREND STRATEGIC SERVICES, INC. 557.84 UPTREND STRATEGIC SERVICES, INC. 613.79 UPTREND STRATEGIC SERVICES, INC. 610.30 VALUKARGO GROUPAGE SERVICES, INC. 330.00 VALUKARGO GROUPAGE SERVICES, INC. 606.10 VIA-VAI RISTORANTE ITALIANO, INC. 410.14 VIA-VAI RISTORANTE ITALIANO, INC. 238.07 VIA-VAI RISTORANTE ITALIANO, INC. 370.07 VIA-VAI RISTORANTE ITALIANO, INC. 505.61 VIA-VAI RISTORANTE ITALIANO, INC. 428.52 VIA-VAI RISTORANTE ITALIANO, INC. 872.14 VIA-VAI RISTORANTE ITALIANO, INC. 387.75 VIA-VAI RISTORANTE ITALIANO, INC. 654.70 VIA-VAI RISTORANTE ITALIANO, INC. 896.30 VILLAMOR, ADONA R. 134.87 VILLAMOR, ADONA R. 593.49 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 WACK WACK GOLF & COUNTRY CLUB 732.32 WACK WACK GOLF & COUNTRY CLUB 27.86 WAREHOUSE MANAGEMENT AND TRADE DEVELOPMENT SERVICES, INC. 12,843.62 WATERFRONT CEBU CITY HOTEL 197.40 WATERFRONT CEBU CITY HOTEL 409.20 WESTWIND HOLDINGS CORPORATION 114.91 WIDE WIDE WORLD EXPRESS CORP. 9.82 WILLS INTERNATIONAL SALES CORPORATION 773.52 WINS INTERNATIONAL MANILA BRANCH 48.00 YELLOW CAB PIZZA 196.07 YUMEYA-KIHEI JAPANESE RESTAURANT 280.50 Annex F-6-1 BUREAU OF CUSTOMS 951.00 BUREAU OF CUSTOMS 40,579.00 BUREAU OF CUSTOMS 866.00 BUREAU OF CUSTOMS 500.00 MITSUI & CO. LTD. 1,163.00 BUREAU OF CUSTOMS 10,949.00 Annex F-7 AAI BUSINESS PRO., INC. 818.99 ACESTAR INTERNATIONAL SERVICES CORP. 476.57 ADRIANO JR. CORP. 74.16 AIR-CLEAN SYSTEMS, INC. 267.86 ALBA INTERNATIONAL, INC. 286.98 ALVA COMPUTER AND PHOTOCOPY SERVICES 144.64 ARAI, SATORU 349.71 ARISTOCRAT RESTAURANT 118.29 ASIAN TERMINALS, INCORPORATED 775.92 ASIAN TERMINALS, INCORPORATED 775.92 BAN GOZA CORP. 126.21 BANKSIDE RESTAURANT GROUP, INC. 480.30 BEARD PAPA PHILS, INC. 93.97 BISTRO AUSTRALIANO CORP. 666.12 BLUE ANGEL KARAOKE BAR 540.00 BOOL, KRISTINE ZARASPE 42.24 BPI/MS INSURANCE CORPORATION 443.68 BRAVO ALABANG, INC. 235.75 BUSINESS STATISTICS MONITOR 219.43 BUSINESS STATISTICS MONITOR 163.93 CANLUBANG GOLF CLUB 99.73 CANLUBANG GOLF CLUB 943.37 CANLUBANG GOLF CLUB 52.18 CANLUBANG GOLF CLUB 225.34 CANLUBANG GOLF CLUB 53.04 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 391.80 CLUB COCO ENTERTAINMENT SERVICES, INC. 718.93 CLUB CREA, INC. 472.80 COBADIZ ENTERPRISES, INC. 369.92 COBADIZ ENTERPRISES, INC. 202.68 COFFEE MASTERS, INC. 24.11 CONSCIOUS PALATE FOOD 52.20 CREATIVE CUISINE, INC. 303.26 CREPES BRETONNES CORP. 54.66 CULINARY EVENTS, INC. 192.67 CULINARY EVENTS, INC. 179.40 DELIFRANCE 44.57 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 686.77 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 441.22 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 955.05 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DUSIT HOTEL NIKKO 386.40 DUSIT HOTEL NIKKO 754.80 DUSIT HOTEL NIKKO 255.61 DUSIT HOTEL NIKKO 810.00 DUSIT HOTEL NIKKO 682.56 DUSIT HOTEL NIKKO 212.16 EAST ASIA ROYALE HOTEL 355.29 FATMAN ENTERPRISES 313.20 FLAMINGO BAR & RESTAURANT 583.93 FUJI XEROX PHILIPPINES PHILIPPINE FUJI XEROX CORP. 724.41 FURUSATO JAPANESE RESTAURANT 264.00 GEMINI TRANSPORT SERVICES 849.24 GEMINI TRANSPORT SERVICES 240.00 GEMINI TRANSPORT SERVICES 7,813.32 GEMINI TRANSPORT SERVICES 29,400.00 GLOBAL FUKUJIN CORP. 292.80 GOLD ROCKWELL, INC. 112.80 HATSU HANA-TEI 339.12 HATSU HANA-TEI 396.36 HATSU HANA-TEI 268.32 HATSU HANA-TEI 522.79 HERBENCH (SUYEN CORP.) 131.20 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 93.16 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 122.97 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 IPPON YARI RAMEN HOUSE 442.50 ISLAND PHOTO CENTER, INC. 25.71 ISLAND PHOTO CENTER, INC. 64.29 IZAKAYA KAPPO TSUKI RESTAURANT 204.48 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 325.89 J.POON & SONS CORP. 149.52 JAO, DENNIS C. 317.31 JOLLIBEE FOODS CORPORATION 46.07 KASHMIR FOODS CORP. 214.37 KIKUFUJI JAPANESE RESTAURANT 141.96 KODAK EXPRESS 38,57 KYUMA, KEIJI 2,400.00 LANDMARK CORPORATION 350.89 LUK FOO 171.43 MADAMBA, ANGELITA C. 55.68 MADAMBA, ANGELITA C. 64.29 MADAMBA, ANGELITA C. 107.05 MADAMBA, ANGELITA C. 350.89 MADAMBA, ANGELITA C. 64.29 MAKATI SHANGRI-LA MANILA 564.00 MAKATI SHANGRI-LA MANILA 44.40 MAKATI SHANGRI-LA MANILA 558.00 MAKATI SHANGRI-LA MANILA 839.97 MAKATI SHANGRI-LA MANILA 248.40 MANILA GOLF & COUNTRY CLUB 23.57 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 50.42 MANILA PENINSULA HOTEL 54.00 MANILA PENINSULA HOTEL 44.82 MAX'S RESTAURANT (GLORIETTA) 61.51 MERCURY FREIGHT INTERNATIONAL, INC. 437.11 MERCURY FREIGHT INTERNATIONAL, INC. 398.66 MILLENIUM ACCESS CORPORATION 586.82 MILLENIUM ACCESS CORPORATION 692.70 MILLENIUM ACCESS CORPORATION 761.25 MOL LOGISTICS PHILIPPINES, INC. 377.50 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 NESIC PHILS., INC. 684.00 NEW KALIN PUB HOUSE 630.86 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 311.14 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.08 NIKO NIKO FOOD SERVICE 695.36 NORA PEOLINO ENTERPRISES 581.36 NORA PEOLINO ENTERPRISES 460.90 NORA PEOLINO ENTERPRISES 751.62 NORA PEOLINO ENTERPRISES 709.08 NORTH PARK NOODLE HOUSE, INC. 141.36 NORTH PARK NOODLE HOUSE, INC. 137.88 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 782.48 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 841.81 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 625.67 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 988.90 ORIENT FREIGHT INTERNATIONAL, INC. 750.16 ORIENT FREIGHT INTERNATIONAL, INC. 476.40 PAN MALAYAN EXPRESS, INC. 53.97 PEKING GARDEN 473.57 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 176.05 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 173.55 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 179.19 PHILIPPINE PORTS AUTHORITY 16.79 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 18.18 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE SECURITIES CORP. 254,664.00 PHILSTAFF MANAGEMENT SERVICES, INC. 949.56 PHK ENTERPRISES CORPORATION 737.42 PHK ENTERPRISES CORPORATION 755.55 PHK ENTERPRISES CORPORATION 884.96 PIZZA HUT-HEAD OFFICE 72.33 PLAZA ISABELLE REALTY, INC. 145,440.00 PORT NET LOGISTICS, INC. 318.00 POWER LAB 612.86 PRINCE OF JAIPUR BAR & RESTAURANT 252.21 PRINCE OF JAIPUR BAR & RESTAURANT 782.10 RIVIERA GOLF AND COUNTRY CLUB 302.60 RML COURIER EXPRESS INT'L. CORP. 73.77 RML COURIER EXPRESS INT'L. CORP. 60.34 RML COURIER EXPRESS INT'L. CORP. 32.14 RML COURIER EXPRESS INT'L. CORP. 97.86 ROASTERS PHILS., INC. KENNY ROGERS ROASTERS 214.97 SAGAWA EXPRESS PHILIPPINES, INC. 540.21 SAGAWA EXPRESS PHILIPPINES, INC. 356.75 SANTIS DELICATESSEN 1,285.71 SAVE MONEY TRADING, INC. 514.29 SERVIAM UNLIMITED, INC. 105.00 SERYNA RESTAURANT 506.40 SERYNA RESTAURANT 60.00 SERYNA RESTAURANT 90.00 SHINJUKU RAMEN HOUSE 141.96 STA. ELENA GOLF CLUB 512.24 STA. ELENA GOLF CLUB 735.21 STA. ELENA GOLF CLUB 704.01 STA. ELENA GOLF CLUB 100.56 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 865.96 STA. ELENA GOLF CLUB 609.09 STA. ELENA GOLF CLUB 89.28 STAMP WORKS ENTERPRISES 15.75 STARBUCKS COFFEE 90.00 SUGI MAKATI 205.20 TAGAYTAY HIGHLANDS 407.14 TAGAYTAY HIGHLANDS 407.14 TANABE JAPANESE RESTAURANT 885.25 TANABE JAPANESE RESTAURANT 393.44 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 647.88 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 237.86 TANABE JAPANESE RESTAURANT 737.70 TANABE JAPANESE RESTAURANT 866.16 TAT FILIPINAS GOLF CLUB, INC. 344.57 TERIYAKI BOY RESTAURANT 207.48 THE MANILA SOUTHWOODS GOLF & COUNTRY 45.48 THE MANILA SOUTHWOODS GOLF & COUNTRY 618.08 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 119.06 THE MANILA SOUTHWOODS GOLF & COUNTRY 100.06 THE MANILA SOUTHWOODS GOLF & COUNTRY 281.94 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 108.50 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 22.25 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.58 TOYO BUSINESS VENTURES, INC. 271.93 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 2,580.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 24,797.70 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNIVERSAL HOLIDAYS, INC. 106.29 UNIVERSAL HOLIDAYS, INC. 105.54 UNIVERSAL HOLIDAYS, INC. 105.54 UNIVERSAL HOLIDAYS, INC. 157.82 UNIVERSAL HOLIDAYS, INC. 105.21 UNIVERSAL HOLIDAYS, INC. 105.21 UNIVERSAL HOLIDAYS, INC. 104.04 UNIVERSAL HOLIDAYS, INC. 103.93 UNIVERSAL HOLIDAYS, INC. 103.93 UNIVERSAL HOLIDAYS, INC. 740.36 UNIVERSAL HOLIDAYS, INC. 103.93 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 157.02 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 156.86 UPTREND STRATEGIC SERVICES, INC. 501.88 VHC SPECIALTY FOODS 81.96 VIA-VAI RISTORANTE ITALIANO, INC. 558.05 VIA-VAI RISTORANTE ITALIANO, INC. 492.64 VIA-VAI RISTORANTE ITALIANO, INC. 213.91 VIA-VAI RISTORANTE ITALIANO, INC. 487.93 VIA-VAI RISTORANTE ITALIANO, INC. 331.77 VIA-VAI RISTORANTE ITALIANO, INC. 540.96 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 WACK WACK GOLF & COUNTRY CLUB 92.68 WACK WACK GOLF & COUNTRY CLUB 27.86 WACK WACK GOLF & COUNTRY CLUB 555.54 WACK WACK GOLF & COUNTRY CLUB 908.57 YOSHINOYA CENTURY PACIFIC, INC. 116.36 ZAMBOANGA RESTAURANT 193.93 Annex F-7-1 (no name indicated per schedule 621.00 (no name indicated per schedule) 844.00 (no name indicated per schedule) 735.00 (no name indicated per schedule) 487.00 (no name indicated per schedule) 629.00 (no name indicated per schedule) 424.00 (no name indicated per schedule) 640.00 Annex F-8 AAI BUSINESS PRO., INC. 1,266.78 AAI BUSINESS PRO., INC. 978.38 AAI BUSINESS PRO., INC. 1,056.56 AAI BUSINESS PRO., INC. 1,102.43 AAI BUSINESS PRO., INC. 520.04 ACESTAR INTERNATIONAL SERVICES CORP. 654.05 ACESTAR INTERNATIONAL SERVICES CORP. 450.65 ACESTAR INTERNATIONAL SERVICES CORP. 267.55 ACESTAR INTERNATIONAL SERVICES CORP. 648.00 AIR-CLEAN SYSTEMS, INC. 160.71 AKITAYA JAPANESE RESTAURANT 408.75 ALBA INTERNATIONAL, INC. 714.92 ALBA INTERNATIONAL, INC. 351.75 ALVA COMPUTER AND PHOTOCOPY SERVICES 1,500.00 ALVA COMPUTER AND PHOTOCOPY SERVICES 1,092.86 ALVA COMPUTER AND PHOTOCOPY SERVICES 423.21 ALVA COMPUTER AND PHOTOCOPY SERVICES 803.57 AM SERVICES CO., INC. 1,779.44 AM SERVICES CO., INC. 3,558.88 AM SERVICES CO., INC. 1,779.44 ASIAN TERMINALS, INCORPORATED 338.16 ASIAN TERMINALS, INCORPORATED 1,352.64 ASIAN TERMINALS, INCORPORATED 1,352.64 ASIAN TERMINALS, INCORPORATED 1,352.64 ASIAN TERMINALS, INCORPORATED 338.16 ASPAC INTERNATIONAL, INC. 510.80 AZUMA-YA RESTAURANT 161.88 AZUMA-YA RESTAURANT 127.52 AZUMA-YA RESTAURANT 70.13 AZUMA-YA RESTAURANT 116.88 BISTRO AUSTRALIANO CORP. 543.25 BLUE ANGEL KARAOKE BAR 792.00 BLUE ANGEL KARAOKE BAR 540.00 BLUE ANGEL KARAOKE BAR 720.00 BLUE ANGEL KARAOKE BAR 408.00 BPI/MS INSURANCE CORPORATION 4,141.50 BPI/MS INSURANCE CORPORATION 2,440.80 BURGERS AND BEYOND CORP. 492.17 BUSINESS STATISTICS MONITOR 403.28 BUSINESS STATISTICS MONITOR 752.36 BUSINESS STATISTICS MONITOR 424.50 CANLUBANG GOLF CLUB 32.10 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 26.79 CANLUBANG GOLF CLUB 1,113.34 CANLUBANG GOLF CLUB 2,059.82 CANLUBANG GOLF CLUB 1,948.59 CANLUBANG GOLF CLUB 116.57 CANLUBANG GOLF CLUB 140.58 CARPET INNOVATOR 1,649.51 CLUB COCO ENTERTAINMENT SERVICES, INC. 287.57 CLUB CREA, INC. 792.00 CONSCIOUS PALATE FOOD 465.00 COTTON CLUB MANILA 100.29 DASSAD WAREHOUSING & PORT SERVICES, INC. 1,617.46 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 2,846.54 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 4,070.15 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 1,210.62 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 2,524.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 497.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 788.80 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 4,027.02 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 255.93 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 1,379.98 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3,769.22 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 271.55 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 202.04 DIRECTORIES PHILIPPINES CORPORATION 105.86 D'RACEL'S GARMENT 827.14 DUSIT HOTEL NIKKO 678.30 EAST ASIA ROYALE HOTEL 200.36 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 1,276.28 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDDO-KOI ENTERPRISES 198.18 EDSA SHANGRI-LA MANILA 495.60 EDSA SHANGRI-LA MANILA 106.80 EDSA SHANGRI-LA MANILA 499.20 ESCANOBA VENTURES, INC. 648.00 ESCANOBA VENTURES, INC. 586.80 FAMOUS PACIFIC FORWARDING PHILS., INC. 657.70 FIREHOUSE 193.29 FIREHOUSE 97.93 FIREHOUSE 94.39 FIRST FOODS 202.92 FIRST FOODS 272.28 FIRST IMPERIAL CARGO, INC. 84.26 FLAMINGO BAR & RESTAURANT 133.93 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 116.99 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 853.20 GEMINI TRANSPORT SERVICES 3,960.00 GLOBAL FUKUJIN CORP. 384.95 GLOBAL FUKUJIN CORP. 129.40 GLOBE TELECOM, INC. 1,719.61 GLOBE TELECOM, INC. 1,329.44 GLOBE TELECOM, INC. 1,400.70 GLOBE TELECOM, INC. 1,028.30 GLOBE TELECOM, INC. 1,218.87 GLOBE TELECOM, INC. 1,596.93 GLOBE TELECOM, INC. 1,404.92 GLOBE TELECOM, INC. 1,135.49 GLOBE TELECOM, INC. 2,031.19 GLOBE TELECOM, INC. 1,512.26 GLOBE TELECOM, INC. 1,256.83 GLOBE TELECOM, INC. 540.91 GLOBE TELECOM, INC. 1,473.97 GLOBE TELECOM, INC. 1,847.37 GLOBE TELECOM, INC. 954.29 GLOBE TELECOM, INC. 720.95 GLORIA MARIS SHARKS FIN RESTAURANT 621.59 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 74.68 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 41.04 HATSU HANA-TEI 573.09 HATSU HANA-TEI 504.56 HAYATO JAPANESE RESTAURANT 104.57 HAYATO JAPANESE RESTAURANT 82.35 INFINITI CLUB & RESTAURANT 568.93 INFINITI CLUB & RESTAURANT 1,061.79 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 184.48 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 50.35 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 918.31 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,157.52 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 IZAKAYA KAPPO TSUKIJI RESTAURANT 186.21 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 157.93 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 91.97 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 JIMSY CORPORATION 224.40 JOBSTREET.COM PHILIPPINES, INC. 1,440.00 JOLLIBEE FOODS CORPORATION 15.64 KAI SHU 244.37 KAI SHU 397.10 KDDI PHILIPPINES CORPORATION 3,780.00 KIKUFUJI JAPANESE RESTAURANT 207.00 KUHKAI JAPANESE SEAFOOD RESTAURANT 108.00 KULINARYA GLOBAL CORPORATION 132.47 LA TIENDA 537.89 LA TIENDA 607.17 LANDMARK CORPORATION 2,646.42 LANDMARK CORPORATION 2,981.68 LANDMARK CORPORATION 2,384.35 LIYIMEN SEAFOOD RESTAURANT CORP. 188.40 L'OPERA RISTORANTE ITALIANO 1,746.34 LUCULLUS GOURMET PRODUCTS CORP. 497.92 LUK FOO 108.21 MAC TYCOON MARKETING BRANCH 900.00 LANDMARK CORPORATION 11.44 MAGBIRAY PRESS, INC. 2,892.86 MAGBIRAY PRESS, INC. 1,071.43 MAKATI SHANGRI-LA MANILA 861.25 MAKATI SHANGRI-LA MANILA 326.40 MAKATI SHANGRI-LA MANILA 232.80 MAKATI SHANGRI-LA MANILA 186.75 MAKATI SHANGRI-LA MANILA 1,995.84 MAKATI SHANGRI-LA MANILA 953.40 MAKATI SHANGRI-LA MANILA 111.00 MAKATI SHANGRI-LA MANILA 455.40 MAKATI SHANGRI-LA MANILA 422.40 MANAGEN DEVELOPMENT CORPORATION 131,261.18 MANILA ELECTRIC COMPANY 3,103.27 MANILA ELECTRIC COMPANY 3,111.26 MANILA ELECTRIC COMPANY 3,682.46 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 76.80 MANILA PENINSULA HOTEL 76.68 MANILA WATER COMPANY, INC. 1,423.80 MANILA WATER COMPANY, INC. 1,518.64 MANILA WATER COMPANY, INC. 1,006.45 MARRIOTT HOTEL CEBU CITY 558.00 MERCURY FREIGHT INTERNATIONAL, INC. 761.44 MILLENIUM ACCESS CORPORATION 1,070.46 MILLENIUM ACCESS CORPORATION 128.57 MILLENIUM ACCESS CORPORATION 269.25 MILLENIUM ACCESS CORPORATION 693.43 MIROF RESOURCES, INC. 1,047.90 MIROF RESOURCES, INC. 1,047.90 MIROF RESOURCES, INC. 1,314.79 MIROF RESOURCES, INC. 1,047.90 MIROF RESOURCES, INC. 1,152.69 MIROF RESOURCES, INC. 1,152.69 MIYABE INT'L. MANAGEMENT CORP. 633.75 MIYABE INT'L. MANAGEMENT CORP. 369.64 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 MYB FOODS NET, INC. 332.47 MYB FOODS NET, INC. 279.40 NESIC PHILS., INC. 2,550.00 NEW CORE TOWN CORPORATION 250.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 606.21 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 625.93 NIPPON EXPRESS PHILIPPINES 1,171.78 NONKI JAPANESE RESTAURANT 310.20 NORA PEOLINO ENTERPRISES 638.17 NORA PEOLINO ENTERPRISES 709.08 NORA PEOLINO ENTERPRISES 496.36 NYK LOGISTICS (PHILIPPINES), INC. 444.24 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,309.22 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 832.47 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,093.91 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 399.66 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,935.10 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 1,258.72 OISHINBOU RESTAURANT 306.96 ORCHARD GOLF & COUNTRY CLUB 351.43 ORCHARD GOLF & COUNTRY CLUB 347.14 ORCHARD GOLF & COUNTRY CLUB 342.86 ORCHARD GOLF & COUNTRY CLUB 351.43 ORDOFOOD ENTERPRISES, INC. 53.57 ORIENT FREIGHT INTERNATIONAL, INC. 868.86 PAN MALAYAN EXPRESS, INC. 1,054.92 PAN MALAYAN EXPRESS, INC. 51.11 PAN MALAYAN EXPRESS, INC. 1,140.43 PAN MALAYAN EXPRESS, INC. 1,656.43 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3,948.61 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,153.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,464.67 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,688.16 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,006.62 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,210.07 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,321.26 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 178.14 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,221.01 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,264.51 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 808.62 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,430.22 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,154.42 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3,840.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 520.96 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 807.37 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 260.48 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 717.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 921.42 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 181.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3,893.64 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,144.34 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 180.49 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,920.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,238.78 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,989.98 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,257.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,088.47 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,659.87 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,578.18 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,691.40 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,120.96 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,983.97 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,920.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,272.57 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,318.94 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 174.95 PHILIPPINE PORTS AUTHORITY 33.25 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 5.10 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 155.81 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHK ENTERPRISES CORPORATION 717.26 PHK ENTERPRISES CORPORATION 2,483.80 PHK ENTERPRISES CORPORATION 467.31 PHK ENTERPRISES CORPORATION 731.90 PHK ENTERPRISES CORPORATION 1,348.78 PHK ENTERPRISES CORPORATION 2,318.44 PHK ENTERPRISES CORPORATION 1,356.11 PHK ENTERPRISES CORPORATION 600.81 PHK ENTERPRISES CORPORATION 2,479.33 PHK ENTERPRISES CORPORATION 943.69 PHK ENTERPRISES CORPORATION 1,362.65 PHK ENTERPRISES CORPORATION 1,798.09 PHK ENTERPRISES CORPORATION 1,504.84 PHK ENTERPRISES CORPORATION 1,574.56 PHK ENTERPRISES CORPORATION 1,628.92 PRYCE PLAZA 94.11 QUICK & FAST INTERNATIONAL LOGISTICS, INC. 752.40 RACCMAN ENTERPRISES 2,533.93 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 167.06 RIVIERA GOLF AND COUNTRY CLUB 421.29 RML COURIER EXPRESS INT'L. CORP. 12.86 SAGAWA EXPRESS PHILIPPINES, INC. 210.06 SAGAWA EXPRESS PHILIPPINES, INC. 424.69 SAGAWA EXPRESS PHILIPPINES, INC. 517.82 SAGAWA EXPRESS PHILIPPINES, INC. 449.11 SANGO THE BURGER MASTER 105.11 SAVE MONEY TRADING, INC. 4,974.64 SAVE MONEY TRADING, INC. 4,974.64 SAVE MONEY TRADING, INC. 4,974.64 SCHWARZWALDER RESTAURANT 132.60 SEA QUEST INTERNATIONAL FREIGHT FORWARDERS, INC. 180.00 SEKITORI JAPANESE RESTAURANT CO. 747.81 SEKITORI JAPANESE RESTAURANT CO. 587.79 SERYNA RESTAURANT 846.00 SERYNA RESTAURANT 450.00 SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 126.00 SERYNA RESTAURANT 336.00 SERYNA RESTAURANT 828.00 SERYNA RESTAURANT 188.40 SERYNA RESTAURANT 255.41 SHERWOOD HILLS GOLF CLUB 218.04 SHERWOOD HILLS GOLF CLUB 218.04 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 1,054.29 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 548.57 SHINJUKU RAMEN HOUSE 163.93 SKYWATCH SECURITY SERVICES 2,571.43 SKYWATCH SECURITY SERVICES 2,571.43 SKYWATCH SECURITY SERVICES 2,571.42 SM KENKO SAUNA CORP. 164.14 SM MART, INC. MAKATI 168.43 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 SYCIP, GORRES, VELAYO & CO. 3,600.00 SYCIP, GORRES, VELAYO & CO. 19,791.60 TACHIBANA, INC. 784.29 TACHIBANA, INC. 205.80 TACHIBANA, INC. 380.38 TAGAYTAY HIGHLANDS 1,953.93 TAGAYTAY HIGHLANDS 407.14 TANABE JAPANESE RESTAURANT 737.70 TANABE JAPANESE RESTAURANT 885.25 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 1,043.80 TANABE JAPANESE RESTAURANT 1,327.87 TANABE JAPANESE RESTAURANT 1,327.87 TANABE JAPANESE RESTAURANT 1,327.87 TANABE JAPANESE RESTAURANT 665.40 TANABE JAPANESE RESTAURANT 737.70 TAT FILIPINAS GOLF CLUB, INC. 691.39 TERIYAKI BOY RESTAURANT 422.88 THE G-2 CHEF GROUP COMPANY, INC. 299.52 THE LANGROUD CORP. 1,082.40 THE MANILA SOUTHWOODS GOLF & COUNTRY 145.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 171.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,229.25 THE MANILA SOUTHWOODS GOLF & COUNTRY 186.96 THE MANILA SOUTHWOODS GOLF & COUNTRY 28.56 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 110.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 178.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 254.05 THE MANILA SOUTHWOODS GOLF & COUNTRY 28.68 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,193.41 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 497.11 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.35 TKKK RESTAURANT 240.60 TOYO BUSINESS VENTURES, INC. 165.60 TOYO BUSINESS VENTURES, INC. 508.80 TRADEMERK CONCEPTS, INC. 300.21 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 3,072.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,380.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 4,296.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 5,814.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 3,340.44 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 4,170.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,848.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 4,146.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,380.00 UCC COFFEE CAFE TERRACE 136.31 UCC COFFEE CAFE TERRACE 66.95 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.42 UNILINK TRAVEL & TOURS, INC. 85.71 UNILINK TRAVEL & TOURS, INC. 64.29 UNIVERSAL HOLIDAYS, INC. 104.57 UNIVERSAL HOLIDAYS, INC. 104.57 UNIVERSAL HOLIDAYS, INC. 104.57 UNIVERSAL HOLIDAYS, INC. 611.89 UNIVERSAL HOLIDAYS, INC. 103.39 UNIVERSAL HOLIDAYS, INC. 103.71 UNIVERSAL HOLIDAYS, INC. 103.71 UNIVERSAL HOLIDAYS, INC. 103.39 UNIVERSAL HOLIDAYS, INC. 103.18 UNIVERSAL HOLIDAYS, INC. 103.18 UNIVERSAL HOLIDAYS, INC. 103.18 UNIVERSAL HOLIDAYS, INC. 103.18 UNIVERSAL HOLIDAYS, INC. 1,629.21 UNIVERSAL HOLIDAYS, INC. 2,617.07 UNIVERSAL HOLIDAYS, INC. 51.86 UNIVERSAL HOLIDAYS, INC. 149.30 UNIVERSAL HOLIDAYS, INC. 298.60 UNIVERSAL HOLIDAYS, INC. 1,125.33 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 24.83 UNIVERSAL HOLIDAYS, INC. 297.96 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 99.32 UPTREND STRATEGIC SERVICES, INC. 2,951.70 VHC SPECIALTY FOODS, INC, 137.68 VIA-VAI RISTORANTE ITALIANO, INC. 820.88 VIA-VAI RISTORANTE ITALIANO, INC. 317.04 VIA-VAI RISTORANTE ITALIANO, INC. 636.43 VIA-VAI RISTORANTE ITALIANO, INC. 892.18 VIA-VAI RISTORANTE ITALIANO, INC. 965.25 VIA-VAI RISTORANTE ITALIANO, INC. 717.75 VIA-VAI RISTORANTE ITALIANO, INC. 345.32 VIA-VAI RISTORANTE ITALIANO, INC. 559.82 VIA-VAI RISTORANTE ITALIANO, INC. 502.66 VIA-VAI RISTORANTE ITALIANO, INC. 264.00 VIA-VAI RISTORANTE ITALIANO, INC. 289.34 VIA-VAI RISTORANTE ITALIANO, INC. 617.57 VIA-VAI RISTORANTE ITALIANO, INC. 832.08 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 900.00 VIVA MANILA CLUB-THEATER & KTV RESTAURANT, INC. 723.54 WACK WACK GOLF & COUNTRY CLUB 607.50 WACK WACK GOLF & COUNTRY CLUB 325.18 WACK WACK GOLF & COUNTRY CLUB 913.39 WAREHOUSE MANAGEMENT AND TRADE DEVELOPMENT SERVICES, INC. 40,500.00 WAREHOUSE MANAGEMENT AND TRADE DEVELOPMENT SERVICES, INC. 40,050.00 WCL SOLUTIONS (PHIL.) CORPORATION 3,861.12 YAMAZAKI RAMEN HOUSE & GROCERY 120.54 YAMAZAKI RAMEN HOUSE & GROCERY 180.00 YAMAZAKI RAMEN HOUSE & GROCERY 207.64 YOSHIKAIE, YUZURU 964.29 YOSHINOYA CENTURY PACIFIC, INC. 106.18 YOSHINOYA CENTURY PACIFIC, INC. 86.79 Annex F-9 A &B KIM HOC FOOD CORP. 286.80 AAI BUSINESS PRO., INC. 749.69 AAI BUSINESS PRO., INC. 871.98 AAI BUSINESS PRO., INC. 805.13 ACESTAR INTERNATIONAL SERVICES CORP. 308.30 ACJ CONTAINER TERMINAL, INC. 30.43 ADENIP, INC. 941.42 AIR-CLEAN SYSTEMS, INC. 160.71 AIR-CLEAN SYSTEMS, INC. 160.71 ALBA INTERNATIONAL, INC. 452.34 ALBA INTERNATIONAL, INC. 688.93 ALVA COMPUTER AND PHOTOCOPY SERVICES 707.14 ARRA'S FINE DINING, INC. 347.68 ASIAN TERMINALS, INCORPORATED 338.16 ASIAN TERMINALS, INCORPORATED 338.16 AVT PROPERTIES, INCORPORATED 96.43 AZUMA-YA RESTAURANT 94.73 BUJINZA DE MANILA 765.60 BISTRO AUSTRALIANO CORP. 963.86 BLUE ANGEL KARAOKE BAR 576.00 BLUE ANGEL KARAOKE BAR 516.00 BLUE ANGEL KARAOKE BAR 372.00 BLUE ANGEL KARAOKE BAR 508.29 BPI/MS INSURANCE CORPORATION 144.00 BPI/MS INSURANCE CORPORATION 53.85 BPI/MS INSURANCE CORPORATION 53.85 BULLETS & ARROWS SALOON 393.64 BULLETS & ARROWS SALOON 396.32 BUSINESS STATISTICS MONITOR 491.79 BUSINESS STATISTICS MONITOR 201.64 BUSINESS STATISTICS MONITOR 403.29 BUSINESS STATISTICS MONITOR 212.25 BUSINESS STATISTICS MONITOR 327.86 BUSINESS STATISTICS MONITOR 424.50 C2B2, INCORPORATED 89.46 CALIFORNIA PIZZA KITCHEN 69.60 CANLUBANG GOLF CLUB 34.71 CANLUBANG GOLF CLUB 419.38 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 272.14 CANLUBANG GOLF CLUB 82.29 CANLUBANG GOLF CLUB 584.92 CANLUBANG GOLF CLUB 14.10 CARDCRAFT PHILIPPINES 60.00 CARDCRAFT PHILIPPINES 60.00 CARGOHAUS, INC. 272.76 CASA SAVOIA CORP. 964.29 CASINO BAR 210.75 CINDERELLA MKTG. CORP 508.52 CITIFASHION SPECIALTY STORES, INC. 58.82 CLOSE TIES CORPORATION 109.82 CLUB COCO ENTERTAINMENT SERVICES, INC. 965.89 CLUB CREA, INC. 720.00 CORPORATE APPAREL, INC. 927.69 DASSAD WAREHOUSING & PORT SERVICES, INC. 563.96 DASSAD WAREHOUSING & PORT SERVICES, INC. 583.38 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 366.94 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 460.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 559.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 479.76 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 582.17 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 814.13 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 727.14 DIAZ, CARYLL CHARMAINE L. 514.29 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DUSIT HOTEL NIKKO 572.38 DUSIT HOTEL NIKKO 532.80 EAST ASIA ROYALE HOTEL 396.20 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDSA SHANGRI-LA MANILA 678.00 EDSA SHANGRI-LA MANILA 50.40 EDSA SHANGRI-LA MANILA 126.00 EDSA SHANGRI-LA MANILA 876.00 EDSA SHANGRI-LA MANILA 139.20 ELITE GARMENTS INTERNATIONAL, INC, 342.54 ESCANOVA VENTURES INC. 885.60 EVER COMMONWEALTH CENTER, INC. 43.88 FASHION AISLE BOUTIQUE 26.79 FIREHOUSE 489.32 FIREHOUSE 165.54 FIREHOUSE 367.93 FIREHOUSE 248.14 FISH & CO. 281.40 FLAMINGO BAR & RESTAURANT 198.21 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 435.60 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 237.60 GAUDI RESTAURANT MANAGEMENT INC. 719.19 GAUDI RESTAURANT MANAGEMENT INC. 975.35 GAUDI RESTAURANT MANAGEMENT INC. 289.08 GENERATION 2000 CO., INC. (SM MEGAMALL - BRANCH) 375.00 GLOBAL FUKUJIN CORP. 590.16 GLOBE TELECOM, INC. 567.94 GLOBE TELECOM, INC. 745.07 GLOBE TELECOM, INC. 514.73 GLOBE TELECOM, INC. 886.63 GLOBE TELECOM, INC. 797.44 GLOBE TELECOM, INC. 957.04 GLOBE TELECOM, INC. 570.82 GLOBE TELECOM, INC. 796.70 GLOBE TELECOM, INC. 769.74 GLORIA MARIS SHARKS FIN RESTAURANT 422.46 GO GOONG BAR & RESTAURANT 924.64 GO GOONG BAR & RESTAURANT 414.64 GOLDEN ABC, INC. 834.64 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 19.29 GOURMET & WINE EXPERTS, INC. 322.34 GUERNICA'S 431.36 HATSU HANA-TEI 67.20 HATSU HANA-TEI 250.02 INFINITI CLUB & RESTAURANT 745.71 INFINITI CLUB & RESTAURANT 872.14 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 918.31 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 45.77 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 187.75 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 IPPON YARI RAMEN HOUSE 71.79 IPPON YARI RAMEN HOUSE 133.93 IPPON YARI RAMEN HOUSE 100.71 IZAKAYA KAPPO TSUKIJI RESTAURANT 186.21 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 106,07 IZAKAYA KAPPO TSUKIJI RESTAURANT 232.77 IZAKAYA KAPPO TSUKIJI RESTAURANT 232.77 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 JAGUAR BAR & KTV 239.61 JOLLIBEE 46.71 KABUKI PLACE RESTAURANT 93.84 KAI SHU 642.12 KANYOEN RESTAURANT CORPORATION 617.68 KIKUFUJI JAPANESE RESTAURANT 168.62 KINGSCROW REALTY CORPORATION 85.71 L' INCONTRO 219.21 LA TIENDA 712.07 LA TIENDA 820.23 LA TIENDA 449.66 LANDMARK CORPORATION 33.20 LANDMARK CORPORATION 21.38 LGC FOODS, INCORPORATED 132.86 LOGISTICSPLUS SERVICES, INC. 120.00 MADAMBA, ANGELITA C. 27.75 MADISON SHOPPING PLAZA, INC. 215.28 MADISON SQUARE 69.11 MAGBIRAY PRESS, INC. 203.57 MAGRACIA, MARY ANN C. 96.43 MAJOR SHOPPING MANAGEMENT CORP. SM MEGAMALL 818.27 MAKATI GOLF CLUB 182.14 MAKATI SHANGRI-LA MANILA 433.20 MAKATI SHANGRI-LA MANILA 920.28 MAKATI SHANGRI-LA MANILA 755.62 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA HOTEL 77.14 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 54.00 MANILA PENINSULA HOTEL 76.74 MANILA SOUTHERN ASSOCIATES, INC 192.78 MANILA WATER COMPANY, INC. 861.79 MANILA WATER COMPANY, INC. 951.73 MANILA WATER COMPANY, INC. 712.68 MANNA KOREA GARDEN RESTAURANT 557.14 MARKED DOWN VALUE RETAILERS, INC. 278.57 MARKET STRATEGIC FIRM, INC. 144.62 MARY GRACE FOODS, INC. 43.29 MAX'S KITCHEN, INC. 417.21 MEG COUTURE 85.61 MEG COUTURE 385.18 MERCADO, MARICEL O. 428.57 MERCANTILE STORES GROUP, INC. 75.00 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 METRO MANILA SHOPPING MECCA CORP. 261.86 MEY LIN BISTRO 451.76 MILLENIUM ACCESS CORPORATION 528.75 MILLENIUM ACCESS CORPORATION 194.57 MIROF RESOURCES, INC. 943.11 MIROF RESOURCES, INC. 943.11 MISATO JAPANESE RESTAURANT 227.46 MQF SPECIALTY FOODS, INC. 103.93 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 MYB FOODS NET, INC. 521.22 NEC CORP. MANILA BRANCH 463,910.20 NESIC PHILS., INC. 900.00 NEW BOMBAY FOODS, INC. 61.07 NEW HATCHIN TRADING CORPORATION 347.14 NEW KALIN PUB HOUSE 416.40 NEW SACHI KARAOKE CLUB, INCORPORATED 900.00 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 311.13 NIKO NIKO FOOD SERVICE 177.86 NIPPON EXPRESS PHILIPPINES 108.00 NIPPON EXPRESS PHILIPPINES 655.95 NIPPON EXPRESS PHILIPPINES 273.24 NONKI JAPANESE RESTAURANT 349.09 NORA PEOLINO ENTERPRISES 921.80 NORA PEOLINO ENTERPRISES 808.35 NORA PEOLINO ENTERPRISES 319.09 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 661.45 OLIVAR, DORLISA V. 613.45 ORCHARD GOLF & COUNTRY CLUB 351.43 ORCHARD GOLF & COUNTRY CLUB 908.48 ORCHARD GOLF & COUNTRY CLUB 429.42 ORCHARD GOLF & COUNTRY CLUB 448.93 PAN MALAYAN EXPRESS, INC. 49.82 PAN MALAYAN EXPRESS, INC. 786.22 PEKING GARDEN 245.36 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 358.43 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,920.00 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 3.41 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 28.59 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 93.49 POLYTHREAD INDUSTRY, INC. 192.86 POWER PHOTO CORP. 32.14 QUICK & FAST INTERNATIONAL LOGISTICS, INC. 354.60 QUICK & FAST INTERNATIONAL LOGISTICS, INC. 354.60 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 344.11 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 244.71 RAFFCO INTERNATIONAL TRADING CORP. 116.43 REGEN ENTERPRISES 261.43 REPUBLIC COURIER SERVICES 224.64 RIVIERA GOLF AND COUNTRY CLUB 302.14 ROSE & GRACE RESTAURANT (Main) 179.46 RUSTAN MARKETING SPECIALIST, INC. 652.50 SAGAWA EXPRESS PHILIPPINES, INC. 166.86 SAGAWA EXPRESS PHILIPPINES, INC. 41.00 SAMIRO, INC. 535.29 SANTA FE RESTAURANT 60.00 SEKITORI JAPANESE RESTAURANT CO. 522.27 SERYNA RESTAURANT 120.00 SERYNA RESTAURANT 244.20 SERYNA RESTAURANT 418.50 SERYNA RESTAURANT 424.80 SERYNA RESTAURANT 99.00 SERYNA RESTAURANT 120.00 SERYNA RESTAURANT 576.60 SERYNA RESTAURANT 834.00 SHERWOOD HILLS GOLF CLUB 218.04 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 840.00 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 522.86 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 569.14 SHOPPES MANILA, INC. 469.70 SKYWATCH SECURITY SERVICES 2,571.43 SM KENKO SAUNA CORP. 210.00 SOPHIA LOUISE CORPORATION 968.46 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STORES SPECIALISTS, INC. 60.21 SUGI MAKATI 243.78 TACHIBANA, INC. 539.85 TACHIBANA, INC. 426.60 TACHIBANA, INC. 452.27 TAGAYTAY HIGHLANDS 686.90 TAGAYTAY HIGHLANDS 407.14 TAGAYTAY HIGHLANDS 407.14 TAJIMA YAKINIKU, INC. 235.71 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 977.70 TANABE JAPANESE RESTAURANT 364.80 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 622.20 THE FABRIC WAREHOUSE 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.35 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 773.34 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 398.27 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE REAL AMERICAN DOUGHNUT CO., INC. 53.57 TIAN-TIAN HOT POT RESTAURANT 156.86 TIAN-TIAN HOT POT RESTAURANT 169.93 TNT EXPRESS WORLDWIDE 93.60 TOYOTA MAKATI, INC. 339.14 TOYOTA MAKATI, INC. 150.00 TRANSMODAL INTERNATIONAL, INC. 384.24 TRANSORIENT CONTAINER TERMINAL SERVICES 467.05 TSUMURA SUSHI BAR & RESTAURANT 127.20 TSUMURA SUSHI BAR & RESTAURANT 149.01 UCC COFFEE CAFE TERRACE 134.40 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNIVERSAL HOLIDAYS, INC. 148.98 UNIVERSAL HOLIDAYS, INC. 99.64 UNIVERSAL HOLIDAYS, INC. 455.04 UNIVERSAL HOLIDAYS, INC. 886.82 UNIVERSAL HOLIDAYS, INC. 98.57 UNIVERSAL HOLIDAYS, INC. 452.04 UNIVERSAL HOLIDAYS, INC. 97.61 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 151.23 UNIVERSAL HOLIDAYS, INC. 151.23 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 915.64 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 151.23 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 149.79 UPTREND STRATEGIC SERVICES, INC. 551.26 UPTREND STRATEGIC SERVICES, INC. 660.47 UPTREND STRATEGIC SERVICES, INC. 601.85 UPTREND STRATEGIC SERVICES, INC. 608.83 URAMESHI-YA RESTAURANT 300.00 VHC SPECIALTY FOODS, INC. 50.89 VIA-VAI RISTORANTE ITALIANO, INC. 780.81 VIA-VAI RISTORANTE ITALIANO, INC. 807.32 VIA-VAI RISTORANTE ITALIANO, INC. 165.00 VIA-VAI RISTORANTE ITALIANO, INC. 380.68 VIA-VAI RISTORANTE ITALIANO, INC. 776.68 VIA-VAI RISTORANTE ITALIANO, INC. 528.59 VIA-VAI RISTORANTE ITALIANO, INC. 491.46 VIA-VAI RISTORANTE ITALIANO, INC. 809.68 VIA-VAI RISTORANTE ITALIANO, INC. 265.18 VIA-VAI RISTORANTE ITALIANO, INC. 390.70 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLMAN COMPUTER SYSTEMS (WEST), INC. V-STORE AYALA 449.36 VIVA MANILA CLUB-THEATER & KTV RESTAURANT, INC. 677.57 WACK WACK GOLF & COUNTRY CLUB 993.21 WATERFRONT CEBU CITY HOTEL 450.87 YAMAZAKI RAMEN HOUSE & GROCERY 92.68 YELLOW CAB PIZZA 97.50 YELLOW CAB PIZZA 50.36 YOSHINOYA CENTURY PACIFIC, INC. 65.57 YOSHINOYA CENTURY PACIFIC, INC. 117.75 YOSHINOYA CENTURY PACIFIC, INC. 241.71 ZARA CONCEPTS, INC. 148.88 Annex F-9-1 (no name indicated per schedule) 718.00 Annex F-10 AAI BUSINESS PRO., INC. 992.94 AAI BUSINESS PRO., INC. 932.08 AAI BUSINESS PRO., INC. 981.93 ABACUS BOOK & CARD CORP. 34.85 AKITAYA JAPANESE RESTAURANT 178.93 AKITAYA JAPANESE RESTAURANT 516.96 AKITAYA JAPANESE RESTAURANT 293.57 ALBA INTERNATIONAL, INC. 453.21 ALBA INTERNATIONAL, INC. 272.25 ALBA INTERNATIONAL, INC. 396.00 ALVA COMPUTER AND PHOTOCOPY SERVICES 729.11 ALVA COMPUTER AND PHOTOCOPY SERVICES 176.79 ALVA COMPUTER AND PHOTOCOPY SERVICES 318.21 AMICI FOODSERVICE VENTURE, INC. 247.50 AMICI FOODSERVICE VENTURE, INC. 186.21 AMICI FOODSERVICE VENTURE, INC. 380.36 AMICI FOODSERVICE VENTURE, INC. 281.68 AMICI FOODSERVICE VENTURE, INC. 251.79 AMICI FOODSERVICE VENTURE, INC. 284.04 ANDOKS LITSON CORPORATION 205.07 ANSON EMPORIUM CORP. (LANDMARK) 153.64 ANSON'S EMPORIUM CORP. 417.00 ASIAN TERMINALS, INCORPORATED 338.16 ASIAN TERMINALS, INCORPORATED 338.16 ASIAN TERMINALS, INCORPORATED 338.16 AUTOMATIC APPLIANCES, INC. 278,14 BAKER FRESH FOODS PHILIPPINES, INC. 83.89 BISTRO AUSTRALIANO CORP. 591.09 BLUE ANGEL KARAOKE BAR 472.29 BLUE ANGEL KARAOKE BAR 696.00 BUSINESS STATISTICS MONITOR 403.28 BUSINESS STATISTICS MONITOR 376.18 BUSINESS STATISTICS MONITOR 67.93 BUSINESS STATISTICS MONITOR 424.50 BUSINESS STATISTICS MONITOR 327.86 CANLUBANG GOLF CLUB 48.69 CANLUBANG GOLF CLUB 85.71 CANLUBANG GOLF CLUB 866.07 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 17.14 CANLUBANG GOLF CLUB 10.71 CASINO BAR 202.50 CLUB CREA, INC. 600.00 CLUB CREA, INC. 264.00 COOLMATE CORPORATION 417.86 CULINARY EVENTS, INC. 288.27 DASSAD WAREHOUSING & PORT SERVICES, INC. 903.15 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 708.22 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 885.64 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 7.20 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 157.75 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 458.96 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 181.01 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 756.55 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 274.65 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 177.20 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 420.94 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DMD PRINTING SERVICES CORPORATION 210.00 DMD PRINTING SERVICES CORPORATION 300.00 D'RACEL'S GARMENT 763.20 EAST ASIA ROYALE HOTEL 417.86 EAST ASIA ROYALE HOTEL 417.86 EAST ASIA ROYALE HOTEL 241.07 E to COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E to COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E to COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 EDSA SHANGRI to LA MANILA 852.00 FATMAN ENTERPRISES 79.20 FILSTAR DISTRIBUTORS CORPORATION 905.36 FIREHOUSE 236.25 FLAMINGO BAR & RESTAURANT 375.00 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 118.80 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 331.80 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 277.20 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 317.15 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 317.15 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 356.79 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 317.14 GAINFUL MERIT BUSINESS, INC. 217.50 GAINFUL MERIT BUSINESS, INC. 219.11 GENERAL PHOTO EXPRESS 16.07 GLOBE TELECOM, INC. 882.90 GLOBE TELECOM, INC. 485.35 GLOBE TELECOM, INC. 6.89 GLOBE TELECOM, INC. 633.92 GLOBE TELECOM, INC. 557.15 GLOBE TELECOM, INC. 787.93 GLOBE TELECOM, INC. 785.06 GLOBE TELECOM, INC. 18.73 GLOBE TELECOM, INC. 805.70 GLOBE TELECOM, INC. 862.69 GLOBE TELECOM, INC. 793.07 GLOBOTEL MOBILE LINKS, INC. 92.25 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 54.32 GOLDEN PLATE RESTAURANT CORP. 69.64 GOLDILOCKS BAKESHOP 22.71 GRAPPA'S RISTORANTE 618.75 HATSU HANA to TEI 598.32 HYATT HOTEL & CASINO MANILA 841.21 HYATT HOTEL & CASINO MANILA 322.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,074.48 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 365.04 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 186.21 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 325.88 JAECUB CARGO SURVEYING SERVICES 36.00 JOBS DB PHILIPPINES, INC. 600.00 KAYA RESTAURANT KAYA KOREAN RESTAURANT 413.64 KINGSCROW REALTY CORPORATION 171.43 KISAKURA JAPANESE RESTAURANT 445.38 KOREA GARDEN, INC. 297.47 LA TIENDA 876.50 LAI to LAI MART 37.71 LANDMARK CORPORATION 240.43 LE COQ AU VIN, INC. 406.39 LGC FOODS, INCORPORATED 126.21 L'OPERA RISTORANTE ITALIANO 469.92 L'OPERA RISTORANTE ITALIANO 572.53 LYDIA'S LECHON Q.C., INC. 64.12 MAGBIRAY PRESS, INC. 214.29 MAKATI SHANGRI-LA MANILA 446.64 MAKATI SHANGRI-LA MANILA 364.80 MAKATI SHANGRI-LA MANILA 492.00 MAKATI SHANGRI-LA MANILA 235.20 MAKATI SHANGRI-LA MANILA 264.48 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 72.51 MANILA PENINSULA HOTEL 872.40 MANILA PENINSULA HOTEL 102.72 MANILA WATER COMPANY, INC. 675.54 MANILA WATER COMPANY, INC. 825.99 MANILA WATER COMPANY, INC. 705.93 MARK DAVIES INTERNATIONAL CORP. 312.00 MASAS FILIPINO CUISINE 615.00 MASAS FILIPINO CUISINE 236.25 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 MILLENIUM ACCESS CORPORATION 507.00 MILLENIUM ACCESS CORPORATION 346.61 MILLENIUM ACCESS CORPORATION 688.61 MILLENIUM ACCESS CORPORATION 439.50 MQF SPECIALTY FOODS, INC. 94.82 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 NEW HATCHIN TRADING CORPORATION 790.71 NEW KALIN PUB HOUSE 912.00 NEW KALIN PUB HOUSE 754.80 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 311.14 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NIPPON EXPRESS PHILIPPINES 108.00 NIPPON EXPRESS PHILIPPINES 108.00 NONKI JAPANESE RESTAURANT 381.21 NORTH PARK NOODLES 77.14 NYK LOGISTICS (PHILIPPINES), INC. 309.75 NYK LOGISTICS (PHILIPPINES), INC. 226.44 OISHINBOU RESTAURANT 361.61 ORCHARD GOLF & COUNTRY CLUB 364.76 ORCHARD GOLF & COUNTRY CLUB 351.43 ORCHARD GOLF & COUNTRY CLUB 361.89 ORIENT FREIGHT INTERNATIONAL, INC. 643.52 ORIENT FREIGHT INTERNATIONAL, INC, 445.58 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 2,394.25 PEOPLE'S AIRPORT SERVICES CORP. 58.64 PERMAISURI LIMITED CORP. 11.08 PHILIPPINE AIRLINES 24.00 PHILIPPINE AIRLINES 85.29 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 235.92 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,446.09 PHILIPPINE PORTS AUTHORITY 186.96 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILSTAFF MANAGEMENT SERVICES, INC. 828.59 PHK ENTERPRISES CORPORATION 658.89 PHK ENTERPRISES CORPORATION 971.11 PLAYER'S KARAOKE 870.00 QUICK & FAST INTERNATIONAL LOGISTICS, INC. 487.20 RAF INTERNATIONAL FORWARDING (PHILS.), INC. 729.17 RED RIBBON BAKESHOP 278.57 RED RIBBON BAKESHOP, INC. 236.89 REPUBLIC COURIER SERVICES 3,406.80 REPUBLIC COURIER SERVICES 119.69 REPUBLIC COURIER SERVICES 405.07 RISE1 BUSINESS VENTURES, INC. 153.92 RLK RESTAURANT, INC. 417.38 ROBINSONS SUPERMARKET CORP. 2,935.71 RUSTAN COFFEE CORPORATION 12.86 SEA PALACE RESTAURANT 260.20 SEAHAWK TRANSPORT, INC. 599.73 SERYNA RESTAURANT 385.80 SERYNA RESTAURANT 656.10 SERYNA RESTAURANT 423.00 SERYNA RESTAURANT 337.50 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 269.40 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 483.77 SHERWOOD HILLS GOLF CLUB 218.04 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 569.14 SHINJUKU RAMEN HOUSE 200.04 SM KENKO SAUNA CORP. 315.00 SM KENKO SAUNA CORP. 210.00 SONYA GARCIA'S SECRET COTTAGE RESTAURANT 196.07 SPARKLE HOLIDAYS & TRAVEL CORP. 48.43 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STAMP WORKS ENTERPRISES 19.39 STAMP WORKS ENTERPRISES 14.57 STEAK ROOM CONCEPTS, INC. 750.00 SUPERVALUE, INC. SM Supermarket 296.79 SUPERVALUE, INC. SM Supermarket 118.13 SUSHI KAPPO KOBIKI to CHO, INC. 1,714.29 SYCIP, GORRES, VELAYO & CO. 3,781.13 TACHIBANA, INC. 291.49 TACHIBANA, INC. 408.48 TACHIBANA, INC. 355.54 TAGAYTAY HIGHLANDS 1,769.18 TAGAYTAY HIGHLANDS 407.14 THE LANGROUD CORP. 285.94 THE MANILA SOUTHWOODS GOLF & COUNTRY 17.68 THE MANILA SOUTHWOODS GOLF & COUNTRY 497.13 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 355.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 696.90 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,615.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 70.71 THE PURPLE OVEN CORPORATION 350.36 TNT EXPRESS WORLDWIDE 93.60 TOYOTA MAKATI, INC. 525.61 TOYOTA MAKATI, INC. 138.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 3,216.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,200.00 TRITO CYMA GREEK ESTIATORIO CORP. 107.68 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 57.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 96.42 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC 21.43 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 97.50 UNIVERSAL HOLIDAYS, INC. 97.50 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 145.29 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 95.68 UNIVERSAL HOLIDAYS, INC. 915.64 UNIVERSAL HOLIDAYS, INC. 95.68 UNIVERSAL HOLIDAYS, INC. 143.52 UNIVERSAL HOLIDAYS, INC. 267.86 UNIVERSAL HOLIDAYS, INC. 189.86 UNIVERSAL HOLIDAYS, INC. 142.39 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS, INC. 142.39 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS, INC. 141.59 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 94.39 UNIVERSAL HOLIDAYS, INC. 94.39 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 139.02 UNIVERSAL HOLIDAYS, INC. 939.64 UNIVERSAL HOLIDAYS, INC. 267.86 UNIVERSAL HOLIDAYS, INC. 945.64 UNIVERSAL HOLIDAYS, INC. 939.64 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 803.57 UNIVERSAL HOLIDAYS, INC. 42.86 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 91.93 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 67.26 UNIVERSAL HOLIDAYS, INC. 90.75 UNIVERSAL HOLIDAYS, INC. 94.40 UPTREND STRATEGIC SERVICES, INC. 577.15 UPTREND STRATEGIC SERVICES, INC. 636.54 UPTREND STRATEGIC SERVICES, INC. 642.11 UPTREND STRATEGIC SERVICES, INC. 521.48 URAMESHI-YA RESTAURANT 426.00 URAMESHI-YA RESTAURANT 220.39 VIA-VAI RISTORANTE ITALIANO, INC. 489.70 VIA-VAI RISTORANTE ITALIANO, INC. 326.46 VIA-VAI RISTORANTE ITALIANO, INC. 363.00 VIA-VAI RISTORANTE ITALIANO, INC. 953.46 WACK WACK GOLF & COUNTRY CLUB 1,457.14 WAREHOUSE MANAGEMENT AND TRADE DEVELOPMENT SERVICES, INC. 40,050.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 586.80 WHOLESOME FOODS, INCORPORATED 204.32 YAMAZAKI RAMEN HOUSE & GROCERY 157.50 YAMAZAKI RAMEN HOUSE & GROCERY 90.00 YOSHINOYA CENTURY PACIFIC, INC. 127.29 YOSHINOYA CENTURY PACIFIC, INC. 98.88 Annex F-10-1 (no name indicated per schedule) 609.00 (no name indicated per schedule) 873.00 (no name indicated per schedule) 348.00 (no name indicated per schedule) 681.00 (no name indicated per schedule) 381.00 Annex F-11 #1324 FILMORE, CORPORATION 200.36 AAI BUSINESS PRO., INC. 951.48 AAI BUSINESS PRO., INC. 984.09 AIR-CLEAN SYSTEMS, INC. 160.71 AKITAYA JAPANESE RESTAURANT 441.96 AKITAYA JAPANESE RESTAURANT 371.25 ALBA INTERNATIONAL, INC. 585.54 ALVA COMPUTER AND PHOTOCOPY SERVICES 542.14 AMICI FOODSERVICE VENTURE, INC. 139.66 ARRA'S FINE DINING, INC. 106.07 ASIAN TERMINALS, INCORPORATED 62.32 ASIAN TERMINALS, INCORPORATED 338.16 AZDEN ENTERPRISES 7.71 AZUMA-YA RESTAURANT 181.11 BACCHUS CATERING CORP. 150.63 BANANA LEAF CURRY HOUSE, INC. 166.30 BANANA LEAF CURRY HOUSE, INC. 110.55 BISTRO AMERICANO (Q.C.) CORP. 755.66 BISTRO AUSTRALIANO CORP. 792.20 BLOOMS 'N' BLOSSOMS 321.43 BLT GREAT FOOD DINE, INC. 591.13 BOHOL TROPICS CORPORATION 235.71 BOHOL TROPICS CORPORATION 235.71 BRAVO GOLF CORPORATION 385.71 BRAVO RISTORANTE ITALIANO 452.27 BURGERS AND BEYOND CORP. 105.84 BUSINESS STATISTICS MONITOR 33.96 BUSINESS STATISTICS MONITOR 376.18 BUSINESS STATISTICS MONITOR 33.96 BUSINESS STATISTICS MONITOR 376.18 CAMPOS, ROSEMARIE E. PAR 5 SNACK BAR 186.00 CAMPOS, ROSEMARIE E. PAR 5 SNACK BAR 342.00 CAMPOS, ROSEMARIE E. PAR 5 SNACK BAR 468.00 CANLUBANG GOLF CLUB 61.16 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 142.54 CANLUBANG GOLF CLUB 393.94 CANLUBANG GOLF CLUB 90.93 CAPONES BISTRO 604.07 CARPET INNOVATOR 180.00 CASA ARMAS TAPAS BAR Y RESTAURANT 711.72 CASINO BAR 295.39 CHEF LAUDICO BISTRO FILIPINO, INC. 1,139.66 COFFEE BREWMASTER, INC. 38.28 COMMONER'S COMMERCIAL 257.14 COMPEX MAKATI, INC. 171.21 CONGO GRILLE 163.39 CONSCIOUS PALATE FOOD 241.29 CONSCIOUS PALATE FOOD 215.03 CONSCIOUS PALATE FOOD 271.07 CREPES BRETONNES CORP. 202.72 CULINARY EVENTS, INC. 196.07 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 444.36 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 357.73 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 835.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 364.76 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 525.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 310.88 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 638.77 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 234.01 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 7.20 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 507.85 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 769.43 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 253.04 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DIRECTORIES PHILIPPINES CORPORATION 105.86 DMD PRINTING SERVICES CORPORATION 180.00 DONG WON RESTAURANT 142.61 DUSIT THANI MANILA DUSIT HOTEL NIKKO 227.22 DY, PETER ERIC S. TOP IDEAS TEMPURA JAPANESE GRILL 85.55 E.C. TEVES DRY CLEANING & STEAM LAUNDRY 85.71 EAST ASIA ROYALE HOTEL 208.93 EAST ASIA ROYALE HOTEL 355.29 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 638.14 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 675.00 EDSA SHANGRI-LA MANILA 40.80 EDSA SHANGRI-LA MANILA 53.40 ELECTROWORLD OFFICE SYSTEMS 230.36 ENCHANTING SEAVIEW, INC. 409.29 FATMAN ENTERPRISES 339.60 FATMAN ENTERPRISES 322,92 FIREHOUSE 246.86 FIREHOUSE 344.46 FOODPARKS BY RAINTREE, INC. 162.75 FRESH N' FAMOUS FOODS, INC. 81.43 FRESH N' FAMOUS FOODS, INC. 158.57 FRESH N' FAMOUS FOODS, INC. 134.79 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 332.14 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 402.86 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 673.93 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 396.43 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 144.64 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 356.79 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 494.85 GAINFUL MERIT BUSINESS, INC. 106.61 GAUDI RESTAURANT MANAGEMENT, INC. 642.55 GAUDI RESTAURANT MANAGEMENT, INC. 530.67 GEMINI TRANSPORT SERVICES 14,262.00 GEMINI TRANSPORT SERVICES 113,195.22 GERVASIO SECURITY & INVESTIGATION 189.05 GLOBE TELECOM, INC. 754.81 GLOBE TELECOM, INC. 838.56 GLOBE TELECOM, INC. 42.98 GLOBE TELECOM, INC. 783.49 GLOBE TELECOM, INC. 865.07 GLOBE TELECOM, INC. 135.42 GLOBE TELECOM, INC. 753.35 GLOBE TELECOM, INC. 869.52 GLOBE TELECOM, INC. 706.87 GLOBE TELECOM, INC. 828.84 GLOBE TELECOM, INC. 663.97 GLOBE TELECOM, INC. 808.05 GLOBE TELECOM, INC. 726.28 GLOBE TELECOM, INC. 745.12 GLORIA MARIS 680.79 GLORIA MARIS (HH-GM OF FOODS CORP.) 172.66 GO-GOONG BAR & RESTAURANT 780.00 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 47.79 GOLDEN COWRIE NATIVE RESTAURANT 128.14 GOLDEN SALA RESTAURANT 1,706.29 GOOD EARTH CUISINE GROUP, INC. 484.54 GRACE SISTER OF ROSE SEAFOODS RESTAURANT 106.07 GREAT DEPOT 857.14 GYUMON RESTAURANT 415.94 HATSU HANA-TEI 428.57 ICON FOOD CORPORATION 72.86 INFINITI CLUB & RESTAURANT 639.64 INTERCONTINENTAL MANILA HOTEL 31,800.00 INTERLAND RESTAURANT, INC. 187.67 INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 133.34 IPPON YARI RAMEN HOUSE 117.86 IPPON YARI RAMEN HOUSE 60.00 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 279.91 IZAKAYA KAPPO TSUKIJI RESTAURANT 515.04 JAECUB CARGO SURVEYING SERVICES 36.00 JAO, DENNIS C. 333.79 JOLLYSETH FOOD CORP. 91.39 KAI SHU 616.59 KASHMIR FOODS CORP. 140.64 KAYA EXPRESS 251.46 KOPI ROTI, INC. 90.54 KORK, INC. 46.92 KURETAKE RESTAURANT 299.94 LA TIENDA 235.17 LA TIENDA CORPORATION 806.35 LA TIENDA CORPORATION 716.57 LANDMARK CORPORATION 2,117.38 LANDMARK CORPORATION 221.25 LANDMARK CORPORATION 2,522.76 LEAGUE OF CHAMPION FOOD & BEVERAGE CORP 90.96 LESLIE'S TROPICAL VALLEY RESTAURANT, INC. 351.96 L'INCONTRO 477.32 LIPA GRILLE RESTAURANT CO. 126.43 L'OPERA RISTORANTE ITALIANO 938.40 MADAMBA, ANGELITA C. 67.50 MADAMBA, ANGELITA C. 83.58 MAKATI GOLF CLUB 117.86 MAKATI SHANGRI-LA MANILA 108.10 MAKATI SHANGRI-LA MANILA 1,087.92 MAKATI SHANGRI-LA MANILA 953.28 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 175.71 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 84.48 MANILA PENINSULA HOTEL 117.72 MANILA PENINSULA HOTEL 144.00 MANILA WATER COMPANY, INC. 961.23 MARJOLINS CORPORATION BUON GIORNO CAFFE AND BISTRO 166.54 MASAS FILIPINO CUISINE 183.65 MASAS FILIPINO CUISINE 158.32 MAXICARE HEALTHCARE CORPORATION 447.83 MAXICARE HEALTHCARE CORPORATION 107.66 MAX'S KITCHEN, INC. 147.86 MCDONALD'S BAUAN 34.96 MERCURY FREIGHT INTERNATIONAL, INC. 288.00 METRO MAIN STAR ASIA CORPORATION 175.58 MILLENIUM ACCESS CORPORATION 567.21 MILLENIUM ACCESS CORPORATION 447.11 MILLENIUM ACCESS CORPORATION 441.32 MILLENIUM ACCESS CORPORATION 205.50 MINUTEMAN PRINTERS, INC. 750.94 MINUTEMAN PRINTERS, INC. 584.06 MINUTEMAN PRINTERS, INC. 880.71 MOL LOGISTICS PHILIPPINES, INC. 66.66 MORI MORI YAKINIKU REST. 377.14 MULTI-TECH RESOURCES, INC. 617.14 MULTI-TECH RESOURCES, INC. 617.14 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC. 295.07 NHASASHI CORPORATION 304.71 NHASASHI CORPORATION 304.80 NIPPON EXPRESS PHILIPPINES 606.88 NIPPON EXPRESS PHILIPPINES 674.35 NORTH PARK NOODLES 74.04 NOVA FUSION, INC. NUVO BAR & GRILL 1,258.71 NYK LOGISTICS (PHILIPPINES) INC. 216.00 ORCHARD GOLF & COUNTRY CLUB 351.43 ORCHARD GOLF & COUNTRY CLUB 360.00 ORCHARD GOLF & COUNTRY CLUB 365.36 PALMER-ASIA, INC. PALMER FIRE & SECURITY 696.43 PAN MALAYAN EXPRESS, INC. 678.21 PAN MALAYAN EXPRESS, INC. 43.82 PASTO CAFE AND BAR, INC. 564.52 PHILIPPINE PIZZA, INC. 47.89 PHILIPPINE PORTS AUTHORITY 338.16 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 20.05 PHILSTAFF MANAGEMENT SERVICES, INC. 920.64 PHILSTAFF MANAGEMENT SERVICES, INC. 927.31 PHK ENTERPRISES CORPORATION 2,094.53 PHK ENTERPRISES CORPORATION 620.01 PHK ENTERPRISES CORPORATION 567.51 PLAYER'S KARAOKE 664.29 PRIME BEVERAGE CORPORATION 504.75 PRINCE OF JAIPUR BAR & RESTAURANT 431.36 PRINCE OF JAIPUR BAR & RESTAURANT 1,233.96 PRYCE PLAZA 321.43 PRYCE PLAZA 295.08 RED RIBBON BAKESHOP, INC. 61.29 REPUBLIC COURIER SERVICES 373.50 RML COURIER EXPRESS INT'L CORP. 12.86 ROASTERS PHILS., INC. KENNY ROGERS ROASTERS 231.94 ROASTERS PHILS., INC. KENNY ROGERS ROASTERS 250,71 ROASTERS PHILS., INC. KENNY ROGERS ROASTERS 330.00 RON UKOKKEI RAMEN HOUSE 128.25 RON UKOKKEI RAMEN HOUSE 495.56 ROYAL YEDANG FOOD AND RESTAURANT, INC. 170.36 RUSTAN MARKETING SPECIALIST, INC. 45.21 RUSTAN'S SUPERCENTERS, INC. 103.52 RUSTAN'S SUPERMARKET 449.46 SANGO THE BURGER MASTER 122.68 SANGO THE BURGER MASTER 107.68 SAVE MONEY TRADING, INC. 4,974.64 SEKITORI JAPANESE RESTAURANT CO. 883.20 SERYNA RESTAURANT 128.57 SERYNA RESTAURANT 871.61 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 737.70 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 935.92 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 1,558.24 SHAHMAN FOOD AND ENTERTAINMENT CONCEPT, INC. 159.21 SHINJUKU RAMEN HOUSE 61.07 SHINJUKU RAMEN HOUSE 121.61 SHOPWISE 335.36 SM MART, INC. MAKATI 382.93 SM MART, INC. MAKATI 32.09 SM MART, INC. MAKATI 9.62 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 630.75 SUSHI KAPPO KOBIKI-CHO, INC. 263.57 SUSHI KAPPO KOBIKI-CHO, INC. 411.42 SUYEN CORPORATION 99.21 TAGAYTAY HIGHLANDS 809.27 TAGAYTAY HIGHLANDS 353.57 TAJIMA YAKINIKU, INC. 421.07 TAN-VY INTERNATIONAL, INC. 307.18 TAT FILIPINAS GOLF CLUB, INC. 522.32 TERIYAKI BOY RESTAURANT 214.07 TERIYAKI BOY RESTAURANT 161.25 THE COMPUTER AUTHORITY, INC. 85.61 THE DOUGHNUT PEOPLE INC. 36.96 THE MANILA SOUTHWOODS GOLF & COUNTRY 88.93 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 113.40 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 84.11 THE MANILA SOUTHWOODS GOLF & COUNTRY 17.68 THE MANILA SOUTHWOODS GOLF & COUNTRY 2,448.75 THE S-CLASS CORPORATION 174.43 TIAN-TIAN HOT POT RESTAURANT 485.57 TNT EXPRESS WORLDWIDE 93.60 TOYOTA MAKATI, INC. 548.97 TOYOTA MAKATI, INC. 114.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 420.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 24,822.00 TRANSORIENT CONTAINER TERMINAL SERVICES 366.02 TSUMURA SUSHI BAR & RESTAURANT 627.90 TSUMURA SUSHI BAR & RESTAURANT 252.33 TSUMURA SUSHI BAR & RESTAURANT 304.73 TSUMURA SUSHI BAR & RESTAURANT 139.82 TSUMURA SUSHI BAR & RESTAURANT 477.64 UMENOYA STA. ROSA BRANCH 100.32 UNILINK TRAVEL & TOURS, INC. 985.07 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNIVERSAL HOLIDAYS, INC. 133.55 UNIVERSAL HOLIDAYS, INC. 89.68 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 67.02 UNIVERSAL HOLIDAYS, INC. 173.93 UNIVERSAL HOLIDAYS, INC. 86.97 UNIVERSAL HOLIDAYS, INC. 88.18 UNIVERSAL HOLIDAYS, INC. 87.43 UNIVERSAL HOLIDAYS, INC. 131.46 UNIVERSAL HOLIDAYS, INC. 88.61 UNIVERSAL HOLIDAYS, INC. 87.64 UNIVERSAL HOLIDAYS, INC. 87.21 UNIVERSAL HOLIDAYS, INC. 87.21 UNIVERSAL HOLIDAYS, INC. 130.82 UNIVERSAL HOLIDAYS, INC. 88.61 UNIVERSAL HOLIDAYS, INC. 133.23 UNIVERSAL HOLIDAYS, INC. 2,509.19 UNIVERSAL HOLIDAYS, INC. 88.39 UPPERCRUST CORPORATION 62.68 UPSTAGE BAR AND CAF 472.29 UPSTAGE BAR AND CAF 352.29 UPTREND STRATEGIC SERVICES, INC. 629.71 UPTREND STRATEGIC SERVICES, INC. 582.05 UPTREND STRATEGIC SERVICES, INC. 592.00 UPTREND STRATEGIC SERVICES, INC. 530.76 UPTREND STRATEGIC SERVICES, INC. 697.58 UPTREND STRATEGIC SERVICES, INC. 528.90 URAMESHI-YA RESTAURANT 343.93 URBANO, PACIENCIA G. IZAKAYA TAKESHI-TAKESHI JAPANESE RESTAURANT 96.60 VHC SPECIALTY FOODS, INC. 83.04 VHC SPECIALTY FOODS, INC. 95.36 VIA-VAI RISTORANTE ITALIANO, INC. 764.89 VIA-VAI RISTORANTE ITALIANO, INC. 513.86 VIA-VAI RISTORANTE ITALIANO, INC. 564.54 VIA-VAI RISTORANTE ITALIANO, INC. 678.86 VIA-VAI RISTORANTE ITALIANO, INC. 380.09 VIA-VAI RISTORANTE ITALIANO, INC. 604.61 VIA-VAI RISTORANTE ITALIANO, INC. 330.00 VIA-VAI RISTORANTE ITALIANO, INC. 302.89 VIA-VAI RISTORANTE ITALIANO, INC. 341.79 VIA-VAI RISTORANTE ITALIANO, INC. 1,531.55 VIREX ENTERPRISES 60.00 WIDE WIDE WORLD EXPRESS CORP. 17.46 YAMAZAKI RAMEN HOUSE & GROCERY 270.00 YAMAZAKI RAMEN HOUSE & GROCERY 292.50 YAMAZAKI RAMEN HOUSE & GROCERY 90.00 YARANON, ERIC N OPOL TABING DAGAT RESTAURANT 636.06 YELLOW CAB PIZZA 105.11 Annex Fe11-1 (no name indicated per schedule) 20,530.00 (no name indicated per schedule) 1,544.00 Input VAT on importations without proof of VAT payment "P-4808" to "P-4812" MITSUI & CO. (ASIA PACIFIC) PTE. LTD. P44,697.00 "P-4848" to "P-4850" DOW CHEMICAL PACIFIC LIMITED 209,863.00 "P-7036" to "P-7041" MITSIAM PLASTICS CO. LTD. 108,428.00 "P-7081" to "P-7088" MITSIAM PLASTICS CO. LTD. 326,617.00 "P-14078" to "P-14079" 9,460.00 Input VAT on importations with supporting documents per exhibit references but the input VAT amounts cannot be verified from the said documents "P-6959" to "P-6966" 166,925.19 "P-6990" to "P-6999" MITSUI & CO. (ASIA PACIFIC) PTE. LTD. 35,976.00 "P-6990" to "P-6999" MITSUI & CO. (ASIA PACIFIC) PTE. LTD. 20,081.00 "P-14080" to "P-14096" PT DNP INDONESIA 214,239.00 "P-14080" to "P-14096" PT DNP INDONESIA 411,111.00 "P-14080" to "P-14096" PT DNP INDONESIA 259,886.00 "P-14080" to "P-14096" PT DNP INDONESIA 488,440.00 "P-14080" to "P-14096" PT DNP INDONESIA 506,253.00 "P-14080" to "P-14096" PT DNP INDONESIA 265,043.00 "P-14080" to "P-14096" PT DNP INDONESIA 516,612.00 "P-28039" to "P-28068" BASF SOUTH EAST ASIA PTE. LTD. 71,899.00 Input VAT on purchases of goods supported by documents other than VAT invoices "P-21723" to "P-21770" PILIPINAS SHELL PETROLEUM CORP. 18,548.04 "P-21771" to "P-21817" PILIPINAS SHELL PETROLEUM CORP. 22,889.43 "P-26146" to "P-26226" PILIPINAS SHELL PETROLEUM CORP. 24,112.38 "P-26227" to "P-26517" PILIPINAS SHELL PETROLEUM CORP. 20,455.95 "P-26227" to "P-26517" PILIPINAS SHELL PETROLEUM CORP. 21,293.85 "P-26308" to "P-26369" PILIPINAS SHELL PETROLEUM CORP. 18,839.35 Input VAT on purchase of goods supported by VAT invoice but the input VAT amount was not separately indicated "P-47071" ACE HARDWARE 1,320.23 Input VAT on purchase of goods supported by VAT invoice but without the TIN and address of petitioner "P-47245" ALVA COMPUTER AND PHOTOCOPY SERVICES 894.64 Input VAT on services rendered by non-residents not supported by BIR Form 1600 and the corresponding payment confirmation "P-11238" to "P-11239" AOF ESSENSA, LTD. 24,700.91 Input VAT on services rendered by nonresidents (classified as domestic purchase of service per VAT return) supported by BIR Form No. 1600 but without the corresponding payment confirmation "P-50050" to "P-50052" Toyo Marine Co. Ltd. 1,131,103.62 Input VAT on purchases of services supported by documents other than VAT OR "P-7817" BANK OF THE PHILIPPINE ISLANDS 3,042.67 "P-7819" BANK OF THE PHILIPPINE ISLANDS 32,196.97 "P-7819" BANK OF THE PHILIPPINE ISLANDS 51,666.67 "P-7840" BANK OF THE PHILIPPINE ISLANDS 9.55 "P-9685" KING GEORGE MEN'S BOUTIQUE 7,272.73 "P-13542" to "P-13547" THE MANILA SOUTHWOODS GOLF & COUNTRY 775.73 "P-13548" to "P-13560" THE MANILA SOUTHWOODS GOLF & COUNTRY 1,326.09 "P-13561" to "P-13565" THE MANILA SOUTHWOODS GOLF & COUNTRY 245.45 "P-13566" to "P-13570" THE MANILA SOUTHWOODS GOLF & COUNTRY 1,973.64 "P-13571" to "P-13578" THE MANILA SOUTHWOODS GOLF & COUNTRY 324.00 "P-13577" to "P-13581" THE MANILA SOUTHWOODS GOLF & COUNTRY 75.45 "P-13582" to "P-13586" THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 "P-13587" to "P-13591" THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 "P-16081" to "P-16192" GLOBAL TRADE ASIA SERVICES, INC. 28,103.18 "P-18720" to "P-18766" SAGENT NETWORKS PHILIPPINES, INC. 221,772.73 "P-17497" to "P-17501" THE MANILA SOUTHWOODS GOLF & COUNTRY 1,483.18 "P-19026" to "P-19030" THE MANILA SOUTHWOODS GOLF & COUNTRY 398.82 "P-19037" to "p-19041" THE MANILA SOUTHWOODS GOLF & COUNTRY 576.91 "P-19048" to "P-19052" THE MANILA SOUTHWOODS GOLF & COUNTRY 2,089.18 "P-19053" to "P-19056" THE MANILA SOUTHWOODS GOLF & COUNTRY 281.64 "P-19057" to "P-19061" THE MANILA SOUTHWOODS GOLF & COUNTRY 252.50 "P-19068" to "P-19077" THE MANILA SOUTHWOODS GOLF & COUNTRY 2,816.82 "P-19841" ASIAN TERMINALS, INCORPORATED 1,439.27 "P-19998" CANLUBANG GOLF CLUB 5,357.14 "P-20138" GEMINI TRANSPORT SERVICES 38,268.00 "P-20167" GEMINI TRANSPORT SERVICES 38,268.00 "P-20194" GEMINI TRANSPORT SERVICES 5,760.00 "P-21042" to "P-21047" MAKATI SHANGRI-LA MANILA 10,162.80 "P-21070" to "P-21081" MAKATI SHANGRI-LA MANILA 17,004.00 "P-21398" to "P-21404" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,920.00 "P-21405" to "P-21426" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 5,050.33 "P-21427" to "P-21443" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,890.11 "P-21444" to "P-21473" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,510.34 "P-21474" to "P-21498" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,096.18 "P-21499" to "P-21520" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,368.10 "P-22481" to "P-22503" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22504" to "P-22512" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 2,880.00 "P-22513" to "P-22530" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,320.00 "P-22531" to "P-22554" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22555" to "P-22574" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22575" to "P-22590" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22591" to "P-22608" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22609" to "P-22624" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,608.00 "P-22625" to"P-22640" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1,566.00 "P-24890" to "P-24893" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-24915" to "P-24918" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-24933" to "P-24936" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-24962" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,091.58 "P-24986" to "P-24987" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,074.48 "P-25020" to "P-25023" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-25047" to "P-25050" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,418.88 "P-25092" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,439.52 "P-25106" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 2,227.41 "P-25152" to "P-25153" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-25176" to "P-25179" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-25224" to "P-25227" INTERNATIONAL CONTAINER TERMINAL SERVICES, INC. 1,439.52 "P-47228" ACESTAR INTERNATIONAL SERVICES CORP 458.14 "P-47341" CANLUBANG GOLF CLUB 21.43 "P-47349" CANLUBANG GOLF CLUB 30.22 "P-47354" CANLUBANG GOLF CLUB 101.20 "P-47359" CANLUBANG GOLF CLUB 3,428.36 "P-47372" CANLUBANG GOLF CLUB 3,335.34 "P-47378" CANLUBANG GOLF CLUB 355.59 "P-55963" to "P-55966" BPI/MS INSURANCE CORPORATION 240.00 Input VAT on purchases of services supported by VAT ORs but without the BIR Authority/Permit to Print "P-7826" BANK OF THE PHILIPPINE ISLANDS 52,500.00 "P-7826" BANK OF THE PHILIPPINE ISLANDS 32,196.97 "P-7826" BANK OF THE PHILIPPINE ISLANDS 58,333.33 "P-7835" BANK OF THE PHILIPPINE ISLANDS 40,227.27 "P-7835" BANK OF THE PHILIPPINE ISLANDS 32,196.97 "P-7846" BANK OF THE PHILIPPINE ISLANDS 56,666.67 Input VAT on purchases of services supported by VAT ORs but issued not in petitioner's name "P-19016" THE MANILA SOUTHWOODS GOLF & COUNTRY 302.73 "P-19034" THE MANILA SOUTHWOODS GOLF & COUNTRY 537.26 "P-19080" THE MANILA SOUTHWOODS GOLF & COUNTRY 4,753.91 Input VAT on purchase of services in FY 2004 supported by VAT OR but with indication that the payment is "non-VAT" "P-9771" MANAGEN DEVELOPMENT CORPORATION 96,111.36 Input VAT on purchases of services in FY 2009 supported by VAT ORs but the input VAT amounts were not separately indicated "P-47763" to "P-47764" FRABELLE PROPERTIES CORPORATION 6,240.00 "P-49837" to "P-49838" SGS PHILIPPINES, INC. 7,148.92 "P-49842" to "P-49843" SGS PHILIPPINES, INC. 6,747.62 "P-49847" to "P-49848" SGS PHILIPPINES, INC 4,071.30 Input VAT on purchases of services supported by VAT ORs but without the TIN of petitioner "P-47293" BPI/MS INSURANCE CORPORATION 1,290.65 "P-47295" BPI/MS INSURANCE CORPORATION 1,416.30 "P-51869" BPI/MS INSURANCE CORPORATION 216.00 "P-51877" BPI/MS INSURANCE CORPORATION 4,118.87 "P-51883" BPI/MS INSURANCE CORPORATION 9,758.06 Input VAT on purchases of services supported by VAT ORs but without the address of petitioner "P-47252" to "P-47253" AM SERVICES CO., INC. 1,848.95 "P-47262" to "P-47263" AM SERVICES CO., INC. 1,848.95 Input VAT on purchases of services supported by VAT ORs but the nature of services were not indicated "P-46866" 8R FLANDERS CFS, INC. 855.56 "P-47003" 8R FLANDERS CFS, INC. 3,237.60 "P-47045" AAI BUSINESS PRO 859.88 "P-47248" ALVA COMPUTER AND PHOTOCOPY SERVICES 894.64 "P-47822" ALBA INTERNATIONAL, INC. 889.82 Input VAT on purchases of services in FY 2009 supported by VAT ORs but the input VAT amounts were not separately indicated and the nature of services were not indicated "P-46808" 3GLOVISION SERVICE, INC. 3,746.40 "P-46816" 3GLOVISION SERVICE, INC. 2,073.60 "P-46822" 3GLOVISION SERVICE, INC. 2,304.00 "P-46827" 3GLOVISION SERVICE, INC. 5,472.00 "P-46837" 3GLOVISION SERVICE, INC. 5,162.40 "P-46847" 3GLOVISION SERVICE, INC. 1,365.60 "P-47012" 8R FLANDERS CFS, INC. 613.53 "P-47052" AAI BUSINESS PRO 1,062.37 "P-47058" AAI BUSINESS PRO 990.86 "P-47064" AAI BUSINESS PRO 940.40 Input VAT on purchases of services in FY 2009 supported by VAT ORs but without the address of petitioner and the input VAT amounts were not separately indicated "P-47257" to "P-47258" AM SERVICES CO., INC. 1,848.95 "P-47267" to "P-47268" AM SERVICES CO., INC. 1,848.95 Total P44,727,824.35 Accordingly, out of the P132,537,055.80 current input taxes for the period covering FY 2004 to FY 2015, only the amount of P86,575,376.92 was duly substantiated by petitioner, as computed below, to wit: Total current input taxes per VAT Returns FY 2004 to FY 2015 P132,537,055.80 Less: Disallowances per ICPA findings 1,233,854.53 Additional disallowances per Court's further verification 44,727,824.35 Valid current input taxes for FY 2004 to FY 2015 P86,575,376.92 In sum, petitioner's valid input VAT due or paid for FY 2004 to FY 2015 amounted to P86,705,480.32. However, while the said valid input VAT of P86,705,480.32 is enough to cover the total output taxes due for FY 2004 to FY 2009 amounting to P83,622,203.80, the resulting excess input VAT of P3,083,276.52 is way lower than the total deductions from input tax for FY 2006 to FY 2012 amounting to P27,079,408.71. Consequently, petitioner has no excess valid input VAT due or paid available for refund as of the 4th quarter of FY 2015, as shown below: Valid amortized input tax for FY 2007 to FY 2012 P130,103.40 Valid current input taxes for FY 2004 to FY 2015 86,575,376.92 Total valid input taxes for FY 2004 to FY 2015 P86,705,480.32 Less: Total output taxes due for FY 2004 to FY 2009 83,622,203.80 Excess valid input taxes, net of output P3,083,276.52 Less: Total deductions from input tax for FY 2006 to FY 2012 27,079,408.71 Net amount as of the 4th quarter of FY 2015 (P23,996,132.19) ============ In view of the foregoing, petitioner fell short in proving its entitlement to the refund claim for failure to establish that it has excess unutilized input taxes as of the 4th quarter of FY 2015. Thus, the denial of the present claim for refund stands. Since tax refunds partake of the nature of tax exemptions, which are construed strictissimi juris against the taxpayer, evidence in support of a claim must likewise be strictissimi scrutinized and duly proven. 19 Needless to say, party-litigants are required to prove every minute aspect of their cases. TCAScE WHEREFORE , premises considered, petitioner's Motion for Reconsideration is DENIED for lack of merit. SO ORDERED. (SGD.) JUANITO C. CASTAEDA, JR. Associate Justice Jean Marie A. Bacorro-Villena, J. , concurs. Footnotes 1. Petitioner's Manifestation and Motion filed on March 13, 2020. 2. Section 236 (F) of the NIRC of 1997, as amended. 3. Exhibit "P-30", Docket Vol. III, pp. 1262 to 1265. 4. Exhibit "P-31", Docket Vol. III, p. 1266. 5. Decision, p. 9 second and third pars. 6. Exhibit "P-64", Docket Vol. III, pp. 1339 to 1340. 7. Id. , p. 1339, Line 20A. 8. Id. , Line 20C. 9. SUBJECT: Clarification of Issues on How to Fill-up the New Version of VAT Forms (September, 2005 Version) and Other Related Issues. xxx xxx xxx Q1: For monitoring purposes relative to RMC 6-2006 (Treatment of Input Tax accumulated as of October 31, 2005), in what line item in the VAT Form should the Input Tax Carried Over as of October 31, 2005, be placed or written? A1: The Input Tax Carried Over accumulated as of October 31, 2005 shall be placed or written in line item 17C (Transitional Input Tax) for BIR Form 2550M and line item 20C (Transitional Input Tax) for BIR Form 2550Q. 10. ICPA Report, p. 15, par. 28. 11. Exhibit "P-76" (Line 20C), Docket Vol. III, p. 1365. 12. "SUBJECT: Consolidated Value-Added Tax Regulations," dated December 9, 1995. 13. Docket Vol. III, pp. 1285 to 1340 and 1345 to 1384. 14. As confirmed by the ICPA in her Report (ICPA Report, p. 6, par. 5). 15. Docket Vol. III, pp. 1288 to 1289 (FY 2009), 1310 to 1311 (FY 2012), 1378 to 1379 and 1382 to 1383 (FY 2008). 16. Exhibit "P-41253". 17. Exhibits "P-7675" to "P-19660", "P-19684" to "P-19740", "P-19751" to "P-46804", "P-41243" to "P-41256" and "P-46805" to "P-56210" (per ICPA List of Exhibits). 18. ICPA Report, p. 16, par. 30. 19. Commissioner of Internal Revenue v. Far East Bank & Trust Company (now Bank of the Philippine Islands) , G.R. No. 173854, March 15, 2010.